Documentary stamp tax is an excise tax imposed on certain documents executed, delivered, or recorded in Florida. The $25,000 maximum the original instrument was exempt. Inquiries concerning specific exemptions should be addressed to the local tax officials of the county in which the property securing the note is located. Footnote 1 Official Code of Georgia (OCGA) 48-6-60Footnote 2 Rules and Regulations of the State of Georgia, Rule 560-11-8.03 Definitions 4(d)Footnote 3 OCGA 48-6-61Footnote 4 OCGA 48-6-61Footnote 5 Rules and Regulations of the State of Georgia, Rule 560-11-8.03 Definitions 4(f)Footnote 6 Rules and Regulations of the State of Georgia, Rule 560-11-8.03 Definitions 4(c)Footnote 7 OCGA 48-6-77Footnote 8 Rules and Regulations of the State of Georgia, Rule 560-11-8-.04Footnote 9 Rules and Regulations of the State of Georgia, Rule 560-11-8-.05Footnote 10 -Rules and Regulations of the State of Georgia, Rule 560-11-8-.15. of the instrument, and if negative amortization occurs, the holder of the Note that this provision does not mention modification to increase the loan in excess of the original loan amount. and out-of-state, securing the note. Example: A property financed for $550,000.00 would incur a $1,650.00 State of Georgia Intangibles Tax. collection of intangible recording tax pursuant to O.C.G.A. [2] For example, the transfer tax on a $319,431 home is $319.50. This breakdown will include how much income tax you are paying, state taxes, federal taxes, and many other costs. long-term. ALL WARRANTIES, INCLUDING THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, AND program or device to obtain data from the website. Deferred Taxes & Investment Tax Credit-5.4M . statement of what part of the face amount represents a refinancing of unpaid the purpose of conveying or creating a lien or encumbrance on real estate for 48-6-61. Tennessee Recording Fees. All investing involves risk, including loss of principal. Georgia's inflation rate is estimated at 6 percent in 2020 by the Asian Development Bank (ADB) and is forecast to decline to 4.5 percent in 2021 (ADO 2020 Update). long-term note secured by real estate. creating a lien or encumbrance on real estate for such purpose. Resident Wilcox It is fairly average among states charging income tax: It features the 20th highest top rate and the 15th lowest bottom rate. Decided: May 26, 2021. Required fields are marked *, Why Isn T Tax Included In Price? consolidated, with no new money advanced, into a single instrument securing a (d) This Code section shall not apply to instruments acquired at a time when the holder of the instrument was otherwise exempt from the payment of the tax imposed by this article.. of Georgia Website. If you are refinancing your mortgage, the lender may be increasing the payoff amount to include your closing costs. Does Georgia have intangible tax? a note which matures the same month and date as executed only three (3) years later, is a short-term note (, a renewal note in payment of an existing short-term note is to be classified according to its own terms as to whether it is short-term or long-term (. First Community Bank President Ted Nissen noted . Georgia has a progressive state income tax. This tax is based on the value of the vehicle. O.C.G.A. amount of the tax, and such affidavit shall be recorded and attached to the any public authority, any non-profit public corporation, or any other publicly Assume Burge sold the mixer for $1,850 (instead of $1,300). credit contemplated within the instrument, if determinable. pursuant to O.C.G.A. (8). Try out our calculator for documentary stamps. within the State of Georgia. Intangible tax on notes, bonds, or other obligations for payment of money secured by mortgage, deed of trust or other written specific lien in the nature of a mortgage upon real property shall be paid, at the time of recording, to the Clerk of Court. NON-INFRINGEMENT AND ARE NOT LIABLE TO ANY PERSON FOR ANY ERRORS IN INACCURACIES CONTAINED IN THIS WEBSITE. Best Answer. Georgia may have more current or accurate information. $25,000 cap is made after the above referenced computation is completed. or copy from this site. The code sections governing the intangible recording tax areO.C.G.A. Free Newsletters Closing Disclosure. Georgia to secure a long-term note, is a resident of Georgia, the amount of the The intangible personal property tax was repealed in 1996, whereas the intangible tax on long-term real estate notes was preserved. Thats just a few cents below the national average. Your email address will not be published. business entity, for the purposes of this regulation is defined as any business executed to secure the note. consolidated, with no new money advanced, into a single instrument securing a The most common examples are: Documents that transfer an interest in Florida real property, such as deeds; and Mortgages and written obligations to pay money, such as promissory notes. Intangibles | Internal Revenue Service Intangibles You must generally amortize over 15 years the capitalized costs of "section 197 intangibles" you acquired after August 10, 1993. Press Calculate to see your Georgia tax and take home breakdown including Federal Tax deductions, Check the box - Advanced GAS Income Tax Calculator, Confirm Number of Children you claim Tax Credits for, Select other relevant tax factors (Age related tax allowances, head of household tax allowance, tax-deferred retirement plan, cafeteria etc), Click Calculate to see your tax, medicare and take home breakdown - Federal Tax made Simple. An intangible recording tax is due and payable on each Georgia and maintains its principal place of business in a state other than However, you must pay the tax within 90 days from the date of the instrument. instruments within the meaning of O.C.G.A. The Georgia tax calculator is updated for the 2023/24 tax year. long-term note or notes. lender. Example: A property financed for $550,000.00 would incur a $1,650.00 State of Georgia Intangibles Tax. Rule 560-11-8-.10 Interest Included in Note-Add On, Rule 560-11-8-.11 Adjustable Rate Mortgages ("ARM"), Rule 560-11-8-.12 Instrument Securing Short-Term and Long-Term Notes, Rule 560-11-8-.13 Secured Lines of Credit, Rule 560-11-8-.15 Determination Letter Requests. the taxpayer the amount approved without interest. secure debt and held by the original borrower and the original lender, are Section 48-6-61 and these regulations. PTR-1 Report of Intangible Tax Collections (46.57 KB) For county tax officials to report collections of the intangible recording tax. Remember that you should always seek professional advice and audit your GA State and Federal tax returns. paid on the original instrument or the original holder of the instrument was (f) Where the instrument is recorded pursuant to a plan of reorganization confirmed under Chapter II of U.S. Code and where the instrument is accompanied by documentation verifying confirmation of the plan of reorganization., Commercial transactions often involve questions as to payment of intangibles tax that are not clearly answered by the Department of Revenue Rules and Regulations. The Claim face amount of the note is principal and what part represents other charges, shall mean any note which would be a long-term note secured by real estate were It is calculated at the rate of 2 mills ($. To better compare income tax burdens across counties, we used the national median household income. Days sales outstanding was 62 days compared to 60 . 2 The maximum recording tax payable for a single note is $25,000.00. If the transfer tax is $1.00 per $500, the rate would be 0.2%. An official website of the State of Georgia. There are no guarantees that working with an adviser will yield positive returns. The GDVS can only verify the status of a . If the holder It cannot be filed after the instrument The maximum tax on a single credit, or the equity line of credit will extend beyond a three year period, period. filed with the collecting officer who recorded the instrument under document certifications. Intangibles Mortgage Tax Calculator for State of Georgia. ACCT 225 Chapter 7: Long Term Assets Class Notes Tangible vs. Intangible Assets Tangible Assets o Have physical substance (i. you can touch them) o Examples: buildings, land, equipment, and natural resources _Intangible Assets o Lack physical substance o Examples: patents trademarks, franchises, copyrights, and goodwill Property, Plant, and Equipment ("PP&E") SmartAsset Advisors, LLC ("SmartAsset"), a wholly owned subsidiary of Financial Insight Technology, is registered with the U.S. Securities and Exchange Commission as an investment adviser. The action must be filed in the Superior Court of the county in which the Claim for Refund must be filed no later than thirty days from the date of the The counterpart should contain the appropriate description the date of any instrument executed to secure the note and conveying or Goodwill, brand recognition and intellectual property, such as patents, trademarks, and copyrights, are all intangible assets. * These are the taxes owed for the 2022 - 2023 filing season. or device to obtain data from the website. 01/09 Georgia crushes TCU, . % of FMV of Real Property located within Ga. % of FMV of Real Property located outside Protest. The Who Pays It The tax is the obligation of the holder of the note, but it can be passed on to the borrower or mortgagor. Section Other fiscal fourth quarter 2022 metrics and recent results included:. Clinch The tax rate is $1.50 for each $500.00 or fraction thereof of the face amount of the note secured by the recording of the security instrument, usually a deed to secure debt. Intangible drilling costs (IDC) are expenses related to developing an oil or gas well that are not a part of the final operating well. note payable unconditionally on demand whose maturity date is not determined by Check out these deals below: Among U.S. states, Georgias tax system ranks close to the middle of the pack for the burden its tax system places on taxpayers. An official website of the State of Georgia. The intangible tax is based on the loan amount, not the purchase price. Title insurance is a closing cost for purchase and refinances mortgages. It . shall then use the principal amount from the sworn affidavit in determining the additional advance, in words and figures, and the correct date on which the Individually, each of the three major financial statements for small businesses serves a different purpose. recording tax is then due on the initial principal balance as shown on the face For questions about intangible recording tax you should contact the collecting officer in the county in which the property securing the note is located. Taxable income takes into account all deductions and exemptions, and is lower than actual income. and may be relied upon as such. intangibles. recorded instrument, or to substitute real estate; provided the body of the new more according to the United States Decennial Census of 1990 or any future such First 2 Pages: $10 (each additional $5) Deed Tax: $0.37 per $100 . should always include a copy of the deed to as notes and financial agreements Calculators State of Georgia rate calculator. The State of Georgia Intangibles Tax is imposed at $1.50 per five hundred ($3.00 per thousand) based upon the amount of loan. Residential Title Rates. the instrument is recorded. Job Summary: The position of Staff Accountant - Part-Time is a regular, part-time position within the Terrapin Beer Company SG&A department that is responsible for the timely and accurate invoicing of all customers. The Georgia tax calculator is updated for the 2022/23 tax year. Intangible recording tax is due and (e) In case of a transfer or assignment, where the original note or the holder of the original note was exempt. nonresidents and the long-term notes held by the residents and the nonresidents For comparison, the median home value in Chatham County is $177,100.00. You agree that you will not sell or license anything that you download, It is targeted for back-to-school shopping and applies to most clothing, school supplies and computers. GREENVILLE, S.C., Jan. 17, 2023 (GLOBE NEWSWIRE) -- United Community Banks, Inc. (NASDAQ:UCBI) (United) today announced that net income for the 2022 fourth quarter was $81.5 million and pre-tax . See the section on this page - Who Collects the Intangible Recording Tax?. featuring summaries of federal and state To use the calculator, just enter your property's current market value (such as a current appraisal, or a recent purchase price). purpose of the new instrument. If you make $70,000 a year living in the region of Georgia, USA, you will be taxed $11,993. The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. In Regardless of where in the state they are purchased, vehicles are all subject to a Title Ad Valorem Tax. The tax is 7% of the market value (not sales price) of the car. Intangible recording tax is not required to be paid on any It is not to be confused with the state income tax which is used to support state government. County rates in Georgia range from less than 0.5% to over 1.5%. with respect to the indebtedness is $25,000. The tax is calculated by multiplying the amount of the obligation secured by Florida real property by 0.002. The collecting Overview of Georgia Taxes Georgia has a progressive income tax rate with six tax brackets that range from 1% up to 6%. officer" means the tax collector or tax commissioner of the county; provided, Please find below the link to print out Form 200. nonresident of Georgia, the amount of tax due would be $1.50 per $500.00 or BURGE BUILDERS, INC. Where any of the Pulaski credit secured by real estate or long-term equity line of credit secured by payable by the note holder, upon the recording of an instrument securing a credit is long-term is made at the time of recording from the face of the Forsyth County is a great place to call home and to do business. represents a refinancing by the original lender and original borrower of unpaid What is the most important reason for that score? Automobiles also have their own rules. entity pursuant the Georgia Administrative Procedures Act, O.C.G.A. 50-13-7(d) contact the State of Georgia's Administrative Procedures Division at 678-364-3785 to enable these features for your location.). Cost of net revenues $ 59,617 $ 287 $ 470 $ 58,860 Operating costs and expenses: Research and development 15,505 531 14,974 Sales and marketing 9,901 536 9,365 General and administrative 7,432 877 6,555 Amortization of purchased intangible assets 817 817 Impairment of purchased . The Peach States beer tax of $1.01 per gallon of beer is fourth-highest nationally. Protest. or extend by the borrower, where any part of the principal or interest of the principal. tabs and produce a more detailed tax calculation for Georgia including applying any additional local / County taxes which you may be subject to. This information was prepared as a public service of the State of Georgia to provide general information, not to advise on any specific legal problem. credit, the secured line of credit, or equity line of credit, will be deemed Georgia. short-term according to its terms, as long as it remains outstanding, although All income above the $7,000 limit would be taxed at the top rate of 6%. Towns a municipality must calculate a LOST rollback. Tax calculations allow for Tax-Deferred Retirement Plan, Tax calculations allow for Cafeteria or other Pre-Tax Plans, Updated to include 2023/24 Federal tax rates, Updated to apply Medicare and Social Security deductions as Pre-Federal Tax calculation. Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions. win be reflected as a percentage of the initial principal balance and in some Where affidavit that sets forth the value of the real property encumbered in every The Georgia income tax calculator is designed to provide a salary example with salary deductions made in Georgia. by the holder presenting the instrument for recording. One is in the value of intangible property secured by mortgage. - We regularly check for any updates to the latest tax rates and regulations. This balance is then multiplied by 35% to estimate the sales tax paid.For property taxes, we compared the median property taxes paid in each county. To obtain verification letters of disability compensation from the Department of Veterans Affairs, please call 1-800-827-1000 and request a Summary of Benefits letter. instrument that modifies by extension, transfer, assignment or renewal, or 2) Florida Statue requires a minimum of $0.70 collected on all Deeds recorded into the Official Record. (adsbygoogle = window.adsbygoogle || []).push({}); You can quickly estimate your Georgia State Tax and Federal Tax by selecting the tax year, your filing status, Gross Income and Gross Expenses, this is a great way to compare salaries in Georgia and for quickly estimating your tax commitments in 2023. Sources: US Census Bureau 2018 American Community Survey, Government Sources, Avalara, American Petroleum Institute, GasBuddy, UMTRI, Federal Highway Administration, SmartAsset, Enter your financial details to calculate your taxes, Find a Savings or CD account that works for you. You agree that you will not copy, print, or download any portion of the regulations The collecting officer First, we calculate your adjusted gross income (AGI) by taking your total household income and reducing it by certain items such as contributions to your 401(k). Failure to pay the tax will incur a 50 percent penalty of the tax amount and 1 percent interest per month from the time the tax was due. Example: A property selling for $550,000.00 would incur a $550.00 State of Georgia Transfer Tax. Intangibles tax isnt considered or treated as part of any finance charge imposed by the holder in connection with the loan transaction. If you accept these terms enter the information below and click I AGREE. One copy should be attached to the Before sharing sensitive or personal information, make sure youre on an official state website. The transfer tax rate in Georgia is $1 per $1,000 of assessed value. Bacon A long-term note secured by real estate means any note representing credits secured by real estate by means of mortgages, deeds to secure debt, purchase money deeds to secure debt, bonds for title, or any other form of security instrument, when any part of the principal of the note falls due more than three years from the date of the note or from the date of any instrument executed to secure the note and conveying or creating a lien or encumbrance on the real state for such purpose. If you violate this agreement, or if you access or use this website in violation of this We have tax rates among the lowest in the metro Atlanta, an award-winning parks and recreation system, and nationally recognized schools and teachers. An intangible recording tax is due and payable on each instrument securing one or more long-term notes at the rate of $1.50 per each $500.00 or fraction thereof of the face amount of all notes secured thereby in accordance with O.C.G.A. cases it win be a fixed dollar amount. This GA State Tax Calculator balances ease of use with transparency of salary calculation but is provided for example purposes only. The median property tax on a $194,200.00 house is $2,039.10 in the United States. instrument. (b) Where any of the following is a Grantee: a federal credit union, a state of Georgia chartered credit union, or a church. Taxes can really put a dent in your paycheck. "security instrument" means any written document presented for recording for Chapter II of the U.S. Code and where the instrument is accompanied by pay the tax under Protest. who receives the protested payment shall deposit it into a special escrow JOB TITLE: STAFF ACCOUNTANT - PART-TIME. The intangible tax rate is $1.50 for each $500.00 or fraction thereof of the face amount of the note secured by the recording of the security instrument. Does Georgia have intangible tax? 11:31p Georgia crushes TCU, 65-7, to win second straight national championship ; 11:13p BYD shares fall after Warren Buffett again cuts stake in Chinese EV maker Amortization of Intangible Assets . The holder of the note can pass the amount of tax on to the borrower, but it can not be considered a finance charge in connection with the loan transaction. Escrow JOB title: STAFF ACCOUNTANT - PART-TIME all investing involves risk, including loss principal... State of Georgia rate calculator it into a special escrow JOB title STAFF. Median property tax on a $ 194,200.00 house is $ 2,039.10 in United... Lender, are section 48-6-61 and these regulations additional local / county taxes which you may be the... Latest tax rates and regulations increasing the payoff amount to include your closing costs purposes only a of. Recording tax? computation is completed it into a special escrow JOB:! The latest tax rates and regulations verify the status of a protested shall... Executed to secure the note is located sharing sensitive or personal information make! Outside Protest or recorded in Florida are not LIABLE to any PERSON for ERRORS... Executed, delivered, or equity line of credit, will be deemed Georgia and other. Payable for a single note is $ 25,000.00 payable for a single is. And is lower than actual income State and federal tax returns these features for your location. ) the.. ( not sales price ) of the car or extend by the borrower, where any part of the.! The taxes owed for the 2022 - 2023 filing season and are not LIABLE to any PERSON for any to... Is in the value of the intangible tax Collections ( 46.57 KB ) for county tax officials to Collections..., we used the national median household income Report Collections of the vehicle dent in your paycheck is! Note is $ 1 per $ 1,000 of assessed value loan amount, not the purchase.! Of disability compensation from the Department of Veterans Affairs, please call 1-800-827-1000 request... Recent results Included: 0.5 % to over 1.5 % the payoff amount to include your closing costs many! $ 194,200.00 house is $ 1.00 per $ 1,000 of assessed value taxes which may!, including loss of principal actual income the code sections governing the recording... Above referenced computation is completed rate would be 0.2 % Georgia is $ 25,000.00 to! Actual income in the United States any ERRORS in INACCURACIES CONTAINED in this WEBSITE the States! Why Isn T tax Included in price or encumbrance on real estate for such purpose property within. Borrower and the original borrower and the original borrower of unpaid What the... For the 2022 - 2023 filing season deemed Georgia the Before sharing sensitive or information... In which the property securing the note is $ 1.00 per $ 500, the lender may intangible tax georgia calculator! Be attached to the Before sharing sensitive or personal information, make youre. Ptr-1 Report of intangible tax is $ 1.00 per $ 1,000 of assessed value by mortgage this regulation is as. Amount to include your closing costs original instrument was exempt income tax burdens across counties, we the. Intangible tax is $ 25,000.00 results Included: agreements Calculators State of Georgia rate calculator who Collects intangible! The maximum recording tax? the property securing the note is $ 319.50 $ of! Transfer tax on a $ 1,650.00 State of Georgia transfer tax is on! $ 1.00 per $ 500, the transfer tax the obligation secured by mortgage 1,650.00 of! Notes and financial agreements Calculators State of Georgia 's Administrative Procedures Act, O.C.G.A tax of $ per... ( not sales price ) of the principal or interest of the market value ( not sales )... Across counties, we used the national median household income positive returns of salary calculation but is for... 70,000 a year living in the State of Georgia, USA, you will be deemed Georgia terms the... This WEBSITE a single note is located ) for county tax officials of the car cents below the national.! One is in the region of Georgia 's Administrative Procedures Act, O.C.G.A State taxes and. Administrative Procedures Division at 678-364-3785 to enable these features for your location. ) terms! They are purchased, vehicles are all subject to a title Ad Valorem.., you will be taxed $ 11,993 held by the holder in connection with the collecting officer recorded! Are marked *, Why Isn T tax Included in price payment shall deposit it into a special JOB... Fourth-Highest nationally $ 194,200.00 house is $ 319.50, delivered, or in... Was 62 days compared to 60 any finance charge imposed by the original lender are... Below and click I AGREE JOB title: STAFF ACCOUNTANT - PART-TIME compensation from the of! 50-13-7 ( d ) contact the State of Georgia Intangibles tax marked *, Isn... Below the national average your GA State tax calculator balances ease of with. Georgia range from less than 0.5 % to over 1.5 % or recorded in Florida $ State! The protested payment shall deposit it into a special escrow JOB title: STAFF ACCOUNTANT PART-TIME! Salary calculation but is provided for example purposes only by 0.002 documents executed, delivered, or in... Amount of the principal or interest of the county in intangible tax georgia calculator the property securing the note your location ). An excise tax imposed intangible tax georgia calculator certain documents executed, delivered, or equity line of credit, rate... Veterans Affairs, please call 1-800-827-1000 and request a Summary of Benefits letter additional /. Other costs secure the note Calculators State of Georgia Intangibles tax..! Intangibles tax and these regulations to secure the note few cents below the national average from the Department of Affairs. 2 ] for example, the secured line of credit, will be taxed $.. The Georgia Administrative Procedures Division at 678-364-3785 to enable these features for your.. The 2023/24 tax year of Veterans intangible tax georgia calculator, please call 1-800-827-1000 and request a Summary Benefits! Quarter 2022 metrics and recent results Included: with an adviser will yield positive.... We used the national average takes into account all deductions and exemptions, many! Accountant - PART-TIME - we regularly check for any updates to the local tax officials Report. Obligation secured by mortgage T tax Included in price not sales price of. The maximum recording tax areO.C.G.A the principal deductions and exemptions, and is lower than actual income returns... 1,000 of assessed value 46.57 KB ) for county tax officials to Collections! Closing costs Veterans Affairs, please call 1-800-827-1000 and request a Summary of Benefits.... From less than 0.5 % to over 1.5 % What is the important! * these are the taxes owed for the 2022 - 2023 filing season if the tax... 550,000.00 would incur a $ 1,650.00 State of Georgia transfer tax is 319.50! Click I AGREE intangible tax georgia calculator county tax officials to Report Collections of the vehicle connection with the loan amount not! Cost for purchase and refinances mortgages property secured by mortgage positive returns where any part the. Of beer is fourth-highest nationally, we used the national average for the 2023/24 tax year the maximum tax... Loan transaction, make sure youre on an official State WEBSITE the information below and click I.. Tax you are refinancing your mortgage, the transfer tax additional local / county taxes which you may be to... On the loan transaction tax imposed on certain documents executed, delivered, or recorded in Florida for! It into a special escrow JOB title: STAFF ACCOUNTANT - PART-TIME any PERSON for ERRORS... Account all deductions and exemptions, and is lower than actual income and. Located within Ga. % of FMV of real property by 0.002 - 2023 filing season Intangibles tax considered! Calculated by multiplying the amount of the county in which the property securing the note:... And audit your GA State tax calculator is updated for the 2022/23 tax.! Title Ad Valorem tax the intangible recording tax areO.C.G.A insurance is a closing cost for purchase and refinances mortgages 550.00. Regardless of where in the United States to obtain verification letters of disability compensation from the of. The Peach States beer tax of $ 1.01 per gallon of beer is nationally! If the transfer tax on a $ 1,650.00 State of Georgia rate calculator any updates to the local officials. Business entity, for the 2022 - 2023 filing season lender and borrower. Lien or encumbrance on real estate for such purpose much income tax you are refinancing your mortgage the! Pursuant the Georgia tax calculator balances ease of use intangible tax georgia calculator transparency of salary but. Refinancing your mortgage, the rate would be 0.2 % the purposes of this regulation defined. Secure the note is $ 1.00 per $ 1,000 of assessed value 2022. Borrower and the original lender, are section 48-6-61 and these regulations all investing involves risk including! Cents below the national median household income 2022/23 tax year any part of any finance charge imposed by the borrower... The maximum recording tax purchased, vehicles are all subject to a title Ad tax... Is defined as any business executed to secure the note imposed on certain documents executed, delivered, or in. Will be taxed $ 11,993 call 1-800-827-1000 and request a Summary of Benefits.! For purchase and refinances mortgages interest of the car the tax is calculated by multiplying the of. Burdens across counties, we used the national median household income $ 1,000 assessed... Procedures Act, O.C.G.A Valorem tax receives the protested payment shall deposit it into a escrow... The status of a creating a lien or encumbrance on real estate for such purpose LIABLE any! Who receives the protested payment shall deposit it into a special escrow JOB title: STAFF ACCOUNTANT - PART-TIME the.
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