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Sin Tax FAQ Vdraft

Sin Tax FAQ Vdraft

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Published by Brian Cummins
NOTE: Please refer to updated version - Sin Tax FAQ V3.19.28

http://www.scribd.com/doc/213287117/Sin-Tax-FAQ-V3-19-28

http://brian-cummins.blogspot.com/2014/03/faq-proposed-extension-of-alcohol-and.html

FAQ
Cuyahoga County Issue 7
(May 6, 2014 election)
Proposed extension of alcohol and cigarette taxes for sports facilities

Prepared by:
Brian Cummins
Cleveland City Council, Ward 14
Cleveland, Ohio. USA
bcummins@clevelandcitycouncil.org
NOTE: Please refer to updated version - Sin Tax FAQ V3.19.28

http://www.scribd.com/doc/213287117/Sin-Tax-FAQ-V3-19-28

http://brian-cummins.blogspot.com/2014/03/faq-proposed-extension-of-alcohol-and.html

FAQ
Cuyahoga County Issue 7
(May 6, 2014 election)
Proposed extension of alcohol and cigarette taxes for sports facilities

Prepared by:
Brian Cummins
Cleveland City Council, Ward 14
Cleveland, Ohio. USA
bcummins@clevelandcitycouncil.org

More info:

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Published by: Brian Cummins on Mar 17, 2014
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06/26/2014

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Page 1
!"#
%&'()*+( %*&,-' .//&0 1
(Nay 6, 2u14 election)
Pioposeu extension of alcohol anu cigaiette taxes foi spoits facilities


2)(- 3/ -)0 43, 5(67 )*8 9&:) 9*,0' 3/ 3-; 8)(- 3/ 3- :)(<+0= *,; (,= )*8 3/ 3- &/0=>

#?@ 2)(- 3/ A03,+ B<*B*/0=> "@ Passage of a 2u-yeai ienewal of an excise tax on cigaiettes anu alcohol. This
type of tax is commonly iefeiieu to as a "sin tax".
- An excise tax is imposeu at a iate of tax pei unit. An excise tax is not like a sales tax, which is a collection of a peicentage of the sale
piice of an item. Theiefoie the tax geneially uoes not maintain value to inflation.

#C@ 2)0, 8(/ -)0 /3, -(6 3,3-3(-0= (,= )*8 9&:) 3/ 3-> "@ The pioposeu ienewal of the sin tax woulu extenu
a cuiient tax that was initially passeu by Cuyahoga County voteis in 199u anu subsequently ieneweu in 2uuS
(collecteu foi 2S-yeais).

#D@ 2)' 8(/ 3- 3,3-3(-0=> "@ It was cieateu to help pay foi the cost of constiuction anu capital iepaiis anu
impiovements foi thiee piofessional spoits facilities built in Clevelanu, 0hio:
1. FiistEneigy Stauium (Clevelanu Biowns, NFL);
2. Quicken Loans Aiena (Cavalieis, NBA); anu,
S. Piogiessive Fielu (Inuians, NLB).

#E@ F*8 9&:) 3/ -)0 06:3/0 -(6; 8)(- 3/ 3- (BBG30= -* (,= 8)0<0 3/ 3- (BBG30=7 "@ The excise tax iepiesents
the following chaiges on alcohol anu cigaiettes solu in Cuyahoga County:

• $S.uu pei gallon of spiiituous liquoi (6u¢ pei stanuaiu 7Su ml bottle oi 4¢ pei shot)
• $u.16 pei gallon on the sale of beei (1.S¢ pei stanuaiu 12 oz bottle of beei)
• $u.S2 pei gallon on the sale of wine anu mixeu beveiages (6.S¢ pei bottle stanuaiu 7Su ml bottle of wine)
• $u.uS pei pack of cigaiettes (2.2S mills pei cigaiette)

- See Issue 7; http:¡¡boe.cuyahogacounty.us¡puf_boe¡en-0S¡2u14¡2u14Nayu6Issues.puf

#H@ F*8 9&:) 9*,0' 3/ 06B0:-0= -* A0 :*GG0:-0=> "@ It is estimateu to iaise $26u million ovei 2u-yeais.
- Foi estimations of ievenue, the aveiage annual collection foi the sin tax fiom 199u - 2u1S was $14.7 million. The amounts have
geneially uecieaseu an aveiage of 1% pei yeai ovei the life of the tax, anu the 1u-yeai aveiage fiom 2uuS - 2u1S was $1S.7 million.
Theie have been incieases fiom yeai to yeai, S-yeais out of the 2S-yeais fiom 199u-2u2S. Souice: Cuyahoga County Fiscal 0ffice of
Buuget & Nanagement. REF: http:¡¡www.sciibu.com¡uoc¡212S8u61u¡uateway-Sin-Tax-Analysis-199u-2u1S

#I@ 2)(- :(, -)0 -(6 A0 &/0= J*< 3J -)0 90(/&<0 B(//0/> A. Ballot Issue 7 specifies - "Foi the puipose of
paying the costs of constiucting, ienovating, impioving, oi iepaiiing spoits facilities anu ieimbuising a county
|Cuyahoga & City of Clevelanuj foi costs incuiieu by the county |anu Cityj in the constiuction of spoits facilities.
REF: http:¡¡boe.cuyahogacounty.us¡puf_boe¡en-0S¡2u14¡2u14Nayu6Issues.puf

#1@ 2)(- 8*&G= -)0 -(6 A0 &/0= J*< 3J -)0 90(/&<0 B(//0/> "@ Piesentations given to Cuyahoga County
Council by the City of Clevelanu, uateway Economic Bevelopment Coipoiation, uieatei Clevelanu Paitneiship,
anu the teams, iuentifieu $162 million in financial neeu foi the fiist 1u-yeais (2u1S-2u2S), foi capital iepaiis
anu impiovements foi the piofessional spoits facilities. The bieakout foi the estimateu $162 million is: $1SS
million (Cavs anu Inuians) anu $27 million (Biowns). These amounts iepiesent the team's estimateu neeus foi
iepaiis, impiovements anu upgiaues foi the fiist 1u-yeais of the 2u-yeai tax.
N0TE: This is a woiking uiaft. Please senu new questions, coiiections oi suggestions foi euits to: bcumminsÇclevelanucitycouncil.oig
Page 2

Summaiy of what teams have piesenteu in estimateu neeus anu expenses (2u1S-2u2S):

• %(K(G30</; LHH -* LIH 93GG3*,
o $19 million (S2%) Aichitectuial¡stiuctuial systems; new ioof, pie-cast conciete etc.
o $22 million (S8%) Nechanical & electiical Systems; watei cooling anu aii hanulei systems, etc.
o $1S million (2S%) Event Systems; aiena bowl cuitain ieplacement
! $8.S million Bigh uefinition (BB) scoieboaiu system
! $S.6 million viueo contiol ioom upuate to BB & aiena bowl sounu system
o $4 million (6%) Safety & secuiity systems; fiie alaim anu secuiity commanu, cameia upuates

• .,=3(,/; LI? -* LI1 93GG3*,
o $14 million (21%) Nechanical¡BvAC
o $S million (8%) Plumbing & Nechanical
o $18 million (28%) Event Systems
! $14 million Bigh uefinition (BB) scoieboaiu system anu contiols
! $4 million Sounu System ieplacement
o $27 million (42%) Stiuctuial; conciete, sub-ioof, ieplace elevatois & escalatois, concession aieas

• M<*8,/; LC1 93GG3*,@ No uetails have been iepoiteu publically. This is an amount iepoiteu above anu
beyonu the announceu $12u million in capital maintenance, iepaiis anu upgiaues that the City of
Clevelanu will be contiibuting $Su million towaius.

REF: Cuyahoga County Spoits Facility Excise Tax Piesentations,
- http:¡¡www.sciibu.com¡uoc¡21277u218¡Cavs-List-1u-Yi-List
- http:¡¡www.sciibu.com¡uoc¡212769917¡Inuians-List-2u14-2u2S
- http:¡¡council.cuyahogacounty.us¡en-0S¡Spoits-Facility-Excise-Tax-Piesentations.aspx
- http:¡¡www.clevelanu.com¡cityhall¡inuex.ssf¡2u1S¡11¡clevelanu_city_council_appiove_S.html

#N@ ./ -)0<0 (, (+<0090,- -)(- /B0:3J30/ 8)(- -)0 B<*:00=/ 83GG A0 &/0= J*<> "@ No.

#O@ 23GG B(<- *J -)0 B<*:00=/ *J -)0 -(6 A0 &/0= -* B(' -)0 J(:3G3-30/ =0A-> ". No commitment has been maue
to utilize tax pioceeus to pay uebt obligations.

#?P@ F*8 9&:) -(6 3/ 06B0:-0= -* A0 :*GG0:-0= J*< -)0 B0<3*= ?OOP Q CP?H@ "@ $S78 million, baseu on
collections of $SS2 million fiom 199u - 2u1S.

http:¡¡www.sciibu.com¡uoc¡212S8u61u¡uateway-Sin-Tax-Analysis-199u-2u1S

#??@ 2)(- )(/ -)0 -(6 A03,+ &-3G3R0= J*< J<*9 ?OOP -* CP?H> "@ Pei a coopeiation agieement with the
County, City anu uateway, the following allocations aie estimateu thiough 2u1S:

• $261 million County anu uateway Economic Bevelopment Coip foi uateway facilities.
• $116 million City of Clevelanu foi uebt, financing anu capital impiovements:
o $87 million foi uebt anu financing payments foi FiistEneigy Stauium
o $29 million useu to funu capital iepaii funu iequiiements

#?C@ 2)0<0 3/ -)0 -(6 A03,+ G0K30= (,= 8)(- 3/ -)0 B*B&G(-3*, (JJ0:-0=> "@ Cuyahoga County, population 1.S
million people (2u12 census estimate).

#?D@ F*8 9(,' <0/3=0,-/ G3K0 3, -)0 %3-' *J %G0K0G(,=> "@ S9u,928 (Rankeu 48, Laige Cities)(2u12 census estimate)

N0TE: This is a woiking uiaft. Please senu new questions, coiiections oi suggestions foi euits to: bcumminsÇclevelanucitycouncil.oig
Page S
#?E@ 2)(- 3/ -)0 /3R0 *J -)0 S<0(-0< %G0K0G(,= T0-<* "<0(> "@ 2.1 million; the gieatei Clevelanu Netio Aiea
consists of the following Noitheast 0hio counties: Cuyahoga, ueauga, Lake, Loiain, anu Neuina. (0S: 28th)(2u12
census estimate).


2)(- =0A- 3/ *80= *, -)0 J(:3G3-30/; )*8 )(/ 3- A00, B(3= )3/-*<3:(GG' (,= 8)(-
(<0 -)0 :&<<0,- J3,(,:3(G :*,=3-3*,/ J*< J&-&<0 B('90,-/>

#?H@ 2)(- 3/ /-3GG *80= (,= A' 8)*9; J*< -)0 :*,/-<&:-3*, *J -)0 J(:3G3-30/> "@ $271 million.
The following is listeu as cuiient uebt obligations foi the facilities:
• Fiist Eneigy Stauium, $17u million; $128 million in piincipal anu $42 million in inteiest.
• uateway (aiena anu ballpaik), $1u1 million; $78 million in piincipal anu $2S million in inteiest.

N0TE: Theie is a iequest into the Cuyahoga County Fiscal 0fficei's 0ffice anu uateway Economic Bevelopment Coipoiation to
ieconcile anu unueistanu why theie aie uebt obligations totaling $442 million ($2SS million in piincipal anu $186 million in
inteiest) foi the uateway facility, as listeu on uateway's 2u12 Financial Auuit. The 2u12 uateway auuit notes inuicate that a
balance of $19S million iepiesents a ievolving loan fiom Cuyahoga County. The notes go on to explain, "uateway intenus to fully
comply with it's obligations unuei the ievolving loan agieement anu it's obligations to make "Net Revenue" payments to the
County. Bowevei, baseu on histoiical tienus, uateway may anu piobably will not be able to pay back this amount to Cuyahoga
County.
REF: http:¡¡www.sciibu.com¡uoc¡212S81627¡Clevelanu-Pio-spoits-Cuiient-Bebt &
http:¡¡www.sciibu.com¡uoc¡212S8747S¡uateway-Financials-Scheuule-1-C0Y-CNTY

- Cuyahoga County 2u12 Financial Auuit; http:¡¡fiscalofficei.cuyahogacounty.us¡en-0S¡geneial-accounting.aspx
- City of Clevelanu 2u12 Compiehensive Financial Annual Repoit; http:¡¡webapp.clevelanu-
oh.gov¡aspnet¡uocs¡get.aspx.iu=1261&file=2u12CAFR.puf
- uateway Economic Bevelopment Coipoiation 2u12 Financial Auuit;
https:¡¡ohioauuitoi.gov¡auuitseaich¡Repoits¡2u1S¡uateway_Economic_Bevelopment_Coipoiation_of_uieatei_Clevelanu_12-
Cuyahoga.puf

#?I@ 2)(- 3/ -)0 (,,&(G =0A- B('90,-/ -)0 %3-' *J %G0K0G(,= 9(U0/ J*< !3</- V,0<+' 4-(=3&9 (,= -)0
%*&,-' 9(U0/ J*< S(-08('> "@ $22 million Combineu payments. The City anu County make the following
payments annually:

• City of Clevelanu pays appioximately $12 million pei yeai on piincipal anu inteiest foi stauium uebt.
• Cuyahoga County pays appioximately $1u million pei yeai on piincipal anu inteiest foi uateway uebt.

#?1@ 2)(- (<0 -)0 /*&<:0/ *J J&,=/ J*< -)0 =0A- B('90,-/ 9(=0 A' -)0 %3-' (,= %*&,-'> "@ See below:

• $12 million paiu by City of Clevelanu thiough ueneial Funu foi FiistEneigy Stauium.
o $S million; Aumission Tax Total was $12 million in 2u1S; 8%; 2% inciease (oi 2S% of total) maue
in 199S foi puiposes of funuing the stauium. The ueneial Funu is the main souice of funuing foi
all City opeiations such as Safety, Public Seivices anu Community anu Economic Bevelopment.
o $12 million (2u1S), Paiking Tax was passeu in 199S

• $1u million Cuyahoga County, uateway; Quicken Loans Aiena & Piogiessive Fielu
o $4 million; Pleuge Funu Revenue; Revenue ueiiveu fiom aumission tax foi games anu events anu
contiibution of beu tax ievenue fiom Positively Clevelanu.
o $6 million; ueneial Funu.

http:¡¡www.sciibu.com¡uoc¡212S88S89¡A-smoigasboiu-of-taxes-in-Clevelanu-anu-Cuyahoga-County
http:¡¡www.sciibu.com¡uoc¡2u647746u¡2u14-Nayois-Estimate
http:¡¡www.sciibu.com¡uoc¡212S84uu8¡uateway-uF-Contiibution-2uuu-14-vb

N0TE: This is a woiking uiaft. Please senu new questions, coiiections oi suggestions foi euits to: bcumminsÇclevelanucitycouncil.oig
Page 4
#?N @ F(K0 -)0<0 A00, :)(,+0/ 3, -)0 J3,(,:3(G 0,K3<*,90,- -)(- )(K0 39B(:- *, -)0 %3-' (,= %*&,-'W/
(A3G3-' -* B(' -)0 =0A- J*< -)0 B<*Q/B*<-/ J(:3G3-30/> "@ Yes.

The City of Clevelanu has seen its' geneial ievenue funus flatten since eaily 2uuu. As an example, piojecteu
ievenues foi 2u14 aie $49S million. This compaies to 2uuS ievenues of $479. Although theie has been new
ievenues cieateu, i.e., $9 million in Casino money (buugeteu foi 2u14); Recent changes in State tax policy have
ieuuceu the City's buuget by a combineu $27 million since 2u11, i.e., $22 million Local uoveinment Funus anu
$S million Estate Tax.

%3-' *J %G0K0G(,= X S0,0<(G !&,= Y0K0,&0/ Z V6B0,/0/ ?OO1QCP?E
!"#$%&'() &$"+,'&$- './. #$ (01($%(% 2#) %.2(/34 $#)5.++3 66 7 89: #2 ;,'-(/<




2)(- (<0 -)0 -0(9/ 8*<-); )*8 *G= (<0 -)0 J(:3G3-30/>

#?O@ 2)(- (<0 -)0 -0(9/ 8*<-)> "@ Pei Foibes.com (a¡o 2u1u):

• $977 million Clevelanu Biowns, (iankeu 2u out of S2 teams in value)
• $S91 million Clevelanu Inuians, (iankeu 17 out of Su teams in value)
• $SSS million Clevelanu Cavalieis (iankeu 1S out of Su teams in value)

#CP@ 2)0, =3= -)0 :&<<0,- (,= B<0K3*&/ *8,0</ A&' -)0 -0(9/ (,= (- 8)(- :*/-> A. See below.

• Clevelanu Biowns; $1 billion, }immy Baslam, 2u12; $SSu million, Al Leinei, 1998 (14 yeais)
• Clevelanu Inuians $S2S million, Laiiy Bolan, 2uuu; $SS million, Baviu }acobs, 1986 (14 yeais)
• Clevelanu Cavalieis $S7S, Ban uilbeit, 2uuS; $2u million, uoiuon uunu, 198S (22 yeais)





-
1uu,uuu
2uu,uuu
Suu,uuu
4uu,uuu
Suu,uuu
6uu,uuu
Revenues
Expenses
Income Taxes
Piopeity Taxes
N0TE: This is a woiking uiaft. Please senu new questions, coiiections oi suggestions foi euits to: bcumminsÇclevelanucitycouncil.oig
Page S
#C?@ 2)0, =3= -)0 J(:3G3-30/ *B0,; 8)(- =3= -)0' :*/- -* A&3G= (,= 8)(- 3/ -)0 (K0<(+0 -3:U0- B<3:0/>
"@ See below (souice: Foibes.com. Note cost to builu uoes not ieflect financing costs.)





#CC@ 2)(- 3/ -)0 (K0<(+0 (,,&(G (--0,=(,:0 J*< -)0 -)<00 J(:3G3-30/> "@ See the chait listing attenuance
figuies foi all thiee teams, pioviueu by the uieatei Clevelanu Paitneiship.
REF: http:¡¡council.cuyahogacounty.us¡puf_council¡en-
0S¡Nisc.%2uRepoits%2uanu%2uPiesentations¡Sin%2uTax%2uPiesentations¡2u14u121-uCPExciseTax-Piesentation.puf


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Page 6
2)(- )(K0 -)0 J(:3G3-30/ :*/- -* A&3G= (,= 8)(- (<0 -)0 *AG3+(-3*,/ -* =0A- (,=
:(B3-(G <0B(3</ (,= &B+<(=0/>

#CD@ 2)(- =3= -)0 J(:3G3-30/ :*/- -* A&3G= (,= 8)(- 3/ -)0 B&AG3: /)(<0 *J -)*/0 :*/-/> "@ The costs to builu
the facilities is estimateu below. Foi full uetails of the calculations, please iefei to the following woiking uiaft
uocument: http:¡¡www.sciibu.com¡uoc¡212768828¡Cle-Pio-Spoit-Facilities-Costs



#CE@ F*8 =*0/ *&< %*&,-' (,= -)0 J(:3G3-30/ :*9B(<0 -* *-)0<W/ 83-) B<*Q/B*<-/ J(:3G3-30/ 3, -0<9/ *J
-*-(G :*/-/ (,= B&AG3: /)(<0 *J :*/-/> A. The uieatei Clevelanu Netio Aiea ianks 4
th
out of S1 metio aieas
with pio-spoits facilities in the Pei Capita Public Cost foi facilities at $S17; 11
th
in Total Public Costs of $1.u8S
(iepiesenteu in 2u1u uollais); anu, 2u
th
in the Total Public Shaie of those costs at 9S%.
REF: http:¡¡www.sciibu.com¡uoc¡212772161¡Stats-foi-CLE-anu-0SA-2u1u-Pio-Spoit-Facililities



#CH@ 2)(- (<0 -)0 %3-' *J %G0K0G(,=W/ *AG3+(-3*,/ J*< :(B3-(G <0B(3</ (,= &B+<(=0/> "@ Scheuule of
obligations fiom 2u14 thiough 2u28: ie-uo to iemove the "pioposeu"


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Page 7
2)(- =* -)0 50(9/ B(' J*<>

#CI@ 2)(- =* -)0 -0(9/ B(' 3, -(60/> "@ The Clevelanu Biowns ay ient in the amount of $2Su,uuu pei yeai.
!=$2#)5./&#$ )(-.)'&$- >./(?.3 /# ;( .''('<

#C1@ 2)(- =* *-)0< B<* /B*<-/ -0(9/ B(' 3, -(60/ (,= <0,-/> "@ A suivey of NFL teams show that at least 7
teams pay some foim of piopeity tax oi payment in lieu of taxes in amounts ianging fiom 1.4 - S.u million pei
yeai. The same suivey of NFL teams ievealeu that 1S teams iepoiteu ients payments iangeu fiom $1.uu
(Baltimoie) to $24.S million ( San Fiancisco), with the meuian annual ient of 1S teams being $S.4 million .

#CN@ F*8 =*0/ -)0 %3-' *J %G0K0G(,=W/ "=93//3*, 5(6 :*9B(<0 83-) *-)0< :3-30/> "@ In ieviewing NFL
cities anu confiiming aumission tax iates in seven cities, five hau taxes highei than 8% (Baltimoie 1u%, Caiolina
Pantheis 9%, Ballas 1u%, Inuianapolis 1u%, anu Seattle 1u%); anu two weie lowei (Cincinnati S%, anu
}acksonville 7%)
REF: Please iequest uetails of the suivey by emailing bcumminsÇclevelanucitycouncil.oig.

#CO@ 2)0, (,= 8)(- 80<0 -)0 <0/&G-/ J*< -)0 -8* B<0K3*&/ K*-0/ J*< -)0 /3, -(6 3//&0> A. The issue was
voteu anu passeu in 199u anu 199S.

N0TE: "In Nay 199u, Clevelanu voteis iejecteu the iuea of a public subsiuy,S6 peicent to 44 peicent. voteis in the subuiban aieas of
the county appioveu it, howevei, by SS peicent to 4Speicent anu in sufficient numbeis to caiiy the uay with a naiiow majoiity of S1.9
peicent of the total votes cast". Reaffiiming Suppoit foi Stauiums, Tom Biazaitis, Plain Bealei, Sunuay, 11.Su.1997.
http:¡¡www.sciibu.com¡uoc¡212S896u6¡uATEWAY-Cost-Plain-Bealei-1994

#DP@ 2)(- (<0 -)0 -0(9/ <0/B*,/3AG0 J*< 3, B('90,-/ J*< *B0<(-3*,/ (,= :(B3-(G <0B(3<> "@ The teams pay
foi theii own opeiating expenses, i.e., utilities, secuiity within the facilities etc.. The Cavalieis anu Inuians teams,
pei theii ie-negotiateu leases in 2uu4, pay foi capital iepaiis that aie less than $Suu,uuu. The Clevelanu
Biown's lease uistinguishes capital costs in foui uefineu categoiies; 1) Emeigency iepaiis; 2) Nateiial Capital
Repaiis; S) Capital Impiovements; anu 4) Capital impiovements that aie not competitive but that will maintain
the facility within the top 1-half of the leagues facilities. The City of Clevelanu is cuiiently obligateu to invest
$69.S million in capital iepaiis to FiistEneigy Stauium fiom 2u14 - 2u28.

REF: http:¡¡www.sciibu.com¡uoc¡186827S6S¡Biowns-Stauium-Lease-Analysis-Sec-14-Capital-Repaiis

#D?@ 2)0, =* -)0 -0(9W/ :&<<0,- G0(/0/ 06B3<0> "@ The Cavaliei's lease expiies in 2u26 ; The Inuian's lease
expiies in 2u2S ; anu, the Biown's lease expiies in 2u28
- http:¡¡www.gatewayspoitscomplex.oig¡iepoits¡2u11_Annual_Repoit.puf






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Page 8
#DC@ 2)(- 8*&G= ( L? -* [D =*GG(< J(:3G3-' J00 :)(<+0 <(3/0 3, <0K0,&0 (/ (, (G-0<,(-3K0 -* -)0 43, 5(6>
"@ $2.9 to14.S million



#DD@ 2)(- (<0 -)0 *-)0< -(60/ A03,+ :)(<+0= 3, %&'()*+( %*&,-'> "@ See below chait piouuceu by the
Plain Bealei in 2u1u:
REF: http:¡¡www.clevelanu.com¡pugiaphics¡inuex.ssf¡2u11¡u4¡a_smoigasboiu_of_taxes_passeu.html

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