What is the primary source of income for counties and municipalities in georgia?

Property tax, is the right answer.

Explanation:

One of the major sources of income for the counties and municipalities in Georgia is property tax. It serves as a secure and steady source of profit. Town management collects these taxes based on the value of physical properties such as homes and buildings or personal property such as boats, airplanes, cars etc. The property tax is applied to pay for assistance such as safety services, public health and development of basic amenities (streets, bridges etc).