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									                                                                                                      ATTACHMENT A
                                              TAX MARKET BASKET INFORMATION
                                                        July, 2009

Tax Name                         Applied to

Admission Tax                    Tax on admissions to theaters, sporting events, and other places of amusement.

Alcoholic Beverage Tax           Tax on beer, wine, mixed beverages and liquor

Cable Franchise Fee              Fee passed on to consumers by Cable operators for useage of the right-of-way.

Car Rental Fee                   Tax charged on rental cars, may include tax and vehicle licensing cost recovery

Cigarette Tax                    Taxes on tobacco products

Deed Recordation                 Fee to process property deed

Dog License Fee                  Annual dog license fee

Gas/Motor Vehicle Fuel Tax       Tax on each gallon of gas

Municipal Income Tax             Taxes on wages and salaries - municipal

Meals Tax (food and beverage
tax)                         Tax of food and beverages consumed at a retail establishment

Motor Vehicle License Tax        License Plate Tax - road usage tax

                                 Tax based on effective rates applied to the assessed value of land and buildings, includes
Property Tax - Real              schools, parks, etc.

Sales Tax                        Tax applied to purchases of goods and services.

Solid Waste Fee                  Fee paid for garbage removal

Stormwater Fee                   Fee charged to property owners for stormwater runoff

Tangible Personal Property       Tax applied to tangible personal property

Transfer Tax                     Tax paid on value of home sale

Transient Occupancy Tax
(lodging tax, innkeeper's tax)   Tax applied to all transactions for hotel, motel, rooming house and other lodging accommodations

Urban Forestry Fee               Fee charged per front foot of property for urban trees

Consumer Utility Tax             Tax on consumers of gas and electricity based on usage

911 Tax                          Tax assessed on cell phones and land lines
Sales Tax Rates                                                                    ATTACHMENT A1
                                  General Fund
                                   (Operating,
                                    Capital, or
                  State Portion     Reserve)      Transit    Other (Notes) Other Descr.   Total
 Butler                   5.5%            0.75%      0.00%           0.00%                        6.25%
 Clermont                 5.5%            1.00%      0.00%           0.00%                        6.50%
 Cuyahoga                 5.5%            1.25%      1.00%           0.00%                        7.75%
 Franklin                 5.5%            0.75%      0.50%           0.00%                        6.75%
 Hamilton                 5.5%            0.50%      0.00%           0.50% Stadium                6.50%
 Lucas                    5.5%            1.25%      0.00%           0.00%                        6.75%
 Montgomery               5.5%            1.00%      0.00%           0.00%                        6.50%
 Summit                   5.5%            0.50%      0.50%           0.00%                        6.50%
 Warren                   5.5%            1.00%      0.00%           0.00%                        6.50%

 Indiana                                                                                          6.00%
 Kentucky                                                                                         6.00%
Assumptions and Tax Basis                                                                                                                                                                                                 ATTACHMENT B
                                              Charlotte/                                                                                                                                                                                                  Pittsburgh,
    Tax/Fee and         Cincinnati,        Mecklenburg Co,    Cleveland,     Columbus,                       Hamilton,                        Indianapolis,         Louisville,   Mason, Warren Co,          Milford, Clermont        Nashville,         Allegheny Co,
   Assumptions        Hamilton Co, OH            NC        Cuyahoga Co, OH Franklin Co, OH Fairfax City, VA Butler Co, OH                     Marion Co, IN      Jefferson Co, KY        OH                       Co, OH           Davidson Co, TN             PA
Admissions Tax
assume family of 4,
4x per year, $9.00
movie ticket                 3%                   0                    8%                     0                 0                   0               6%                   0                     0                      3%                    0                  5%
                                                                  State = Beer -
                                                                .18/gallon; wine -                       State - Beer -
                                              state - beer-    .32/gallon; liquor -                    .256/gallon;wine -                                                                                                                                  State - Beer -
                      State - Beer -         .53177/gallon;       $3.38/gallon;       State - Beer -   .40/liter; Liquor - State - Beer -                                                State - Beer -         State - Beer -           state -        .08/gallon; Liquor
Alcoholic Beverage .18/gallon; wine -      wine- .48/gallon;     County = beer      .18/gallon;wine - 20% + 5% sales .18/gallon; wine -            Beer -          State - beer -    .18/gallon; wine - .32 .18/gallon; wine - .32    $4.40/gallon       - 18% net price;
Tax assume 1 gallon .32 gallon; liquor -   liquor- 25% sale    $.16/gallon, wine- .32 gallon; liquor -    tax;assume       .32 gallon; liquor .115/gallon;wine - .08/gallon; wine - gallon; liquor - $3.38 gallon; liquor - $3.38        liquor,        7% of sale price -
each beer, wine,    $3.38 gallon; 0 for      price, assume     .32/gallon; liquor -  $3.38 gallon; 0      wine/Liquor      - $3.38 gallon; 0 .47/gallon; liquor .50/gallon; liquor -      gallon; 0 for          gallon; 0 for     $1.21/gallon wine;    county, assume
liquor                 City/County         liquor $30/gallon      $3.00/gallon      city; 0 for County   $30.00/gallon      for City/County     $2.68/gallon        1.92/ gallon          City/County            City/County        0.14/gallon beer,       $30/gallon

Cable Franchise                                                                                                                                                                                                                       3% of gross         5% - city; 0 -
Fee assume $50/mo        5% avg bill              0              5% of avg bill        5% avg bill         5% avg bill             0            5% avg bill             0                5% avg bill             5% avg bill           revenue              county
Car Rental 1 wkend
per year (2 days),                                                                                                                                                                                                                                      8.2%+$2.00/day -
midsize car                 6.71%              16.00%         9.76%+6.00                 6.80%                10%                6.71%             15%                6.36%                6.71%                   6.71%                13.60%              county
                                                           State - 1.25 per 20
Cigarette assume 1 State - 1.25 per 20-                        pack/ 0 for           State - 1.25 per      $.30/pack -    State - 1.25 per
pk/week, $4.00/pk       pack; 0 -        3.00% local and    Cleveland; 34.5            20 pack; 0 -     State; $.50/pack - 20-pack; 0 -       state - .995 per   $.60 per 20-pack; State - 1.25 per 20- State - 1.25 per 20-    0 - City/County;          $1.35/pack -
(pre-tax)              City/County      .35 per pack State cents total county          City/County             city           county              20-pack            0 - county    pack; 0 - City/County pack; 0 - City/County $.62/ pack - State       state; 0 - county
Deed Recordation                                                                                                                                                  $.50/$500 of
1-2 pgs                    $28                $15.00               $28                    $28                $21.00               $28             21.50          assessed value              $28                    $28                   $12                  $5
Dog License Fee 1
dog (spayed or
neutered)                $13/dog             $10/dog            $20/dog                 $12/dog              $5/dog           $14.00/dog            $5              $9.00/dog             $15/dog                 $14/dog               $4/dog               $7/dog
EMA (Impact Fee)             0                   0                  0                      0                   0                   0                 0                  0                    0                       0                     0                    0
Gas/Motor Vehicle
Fuel Tax assume 20                                                                                      $.196/gallon plus
gallons weekly and   .28 per gallon -     30.2 cents per    .28 per gallon -         .28 per gallon -         2% for      .28 per gallon -    .317 excise tax    .225 per gallon -    $.28 per gallon -                                                 .312 per gallon -
$3.25/gallon               State           gallon - State         State                   State           transportation       State             per gallon           State                State            .28 per gallon - State State - .20/gallon        State
Income Tax/
Municipality
$50,000 taxable                                                                                                                                                                                                                       0 - state; 0 -
income                    2.10%                  0               2.00%                   2.00%                  0                2.00%            1.65%               2.20%                  1%                    1.00%                 county                1%
Meals Tax (food
and beverage tax)                                                                                        4% meals - city;
$50/meal/mo. And                                                                                        1.5% - state, 1%
$200 food for                                                                                           local (2.5% total)
consumption at                            1% of prepared                                                  food for home                       2% of food and                                                                      state- 5.5% (food)
home                         0           meal sales price           0                       0              consumption             0           beverage cost            0                     0                       0           and 7% (prepared)             0
                                                                                                                                               state - $21.05;
Motor Vehicle                                                  $34.50 - State; 0                                               $34.50 -        79.00 - excise                                                 $34.50 - State;
License Tax           $34.50-State; $20-                       For City - $20 for    $34.50 - State,  $38.75 - State +       State;$10.00-       tax+ 15.70      $21.00 renewal -    $34.50 - state;$10 -   $20.00 - County per $55.00 for County ;
assume 2 cars           County per car         $28.00               County          $15.00 for County  $25.00 - City         County per car     Marion Tax            county           County per car               car          $24.00 for State          $36 - state

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                      Cincinnati,                Charlotte,          Cleveland,        Columbus,           Fairfax, City of,      Hamilton,         Indianapolis,       Louisville,                    Milford, Clermont         Nashville,      Pittsburgh,
        Rate        Hamilton Co.              Mecklenburg Co.      Cuyahoga Co.       Franklin Co.               VA               Butler Co.         Marion Co.        Jefferson Co.
                                                                                                                                                                               Mason, Warren Co.                Co.            Davidson Co.     Allegheny Co.
                    eff rate 65.70 -                              64.77 eff rate for                                                                                             eff rate for Mason     61.34 eff rate for
                  assessed value is               Combined        Cleveland School   59.43 eff rate                         eff rate is 47.69                                     CSD is 58.83 -         Milford School       $4.69 per $100,     $13.92 per
Property Tax         35%; county              City/County Rate district, assessed assessed value is        $.88 per $100 of      on 35%       3.549% on 100% $1.2931 per $100 assessed value is         District;assessed    assessed value is $1000, assessed
assume $100k home controls 13.1075            District 1 - 1.3147   value is 35%          35%              assessed value assessed value assessed value of assessed value                35%              value is 35%              25%         value is 100%
Sales Tax $10,000                               state - 4.5%;       5.5% - State;    5.5% - State;                           5.5% - State;
in taxable        6.5% - total; 5.5%           county - 2.75%; 1.25% County; 1% 0.75% - County ;           4% - State, 1% - 0.75% - County                   6% - collected by 5.5% - State, 1% -      5.5% - State; 1% -     State- 7%; 2.25 6% - state; 1% -
expenditures      State; 1% County               total - 7.25      Transit; total -  0.5% - Transit;             local       total - 6.25%       state - 7%        State       county , Total is 6.5% County , total is 6.5%        local           county
                                                                                                                               $12.70 monthly -                                           13.26 per month-     2.50 every 2 months - 0 - city provides 2
Solid Waste Fee                  0            $60.00 annually      0 - city/county           0                  0 - city        city; 0 - county     $32 annually            0             city; 0 county              city              trash carts           0 - city



                         2.70 monthly avg       $6.13/month/                                                                                                                                                     5.50/month avg
Stormwater Fee              home - city             home           0 - city/county   4.19 monthly - city           0           3.60/month - city     $27 annually       $5.35/month      $3.00 monthly- city        home- city        $3.00/month avg         0 - county
Tangible Personal                             .8387 - County;
Property two                                  .4586 City; total                                                                                    included in Motor
$20,000 passenger                              1.2973/ $100 +                                                                                       Vehicle License
vehicles                         0            $30.00 auto fee            0                   0             $4.13 per $100             0               Tax above.       1.301 per $100             0                      0                    0               0 - county

                                                                   $3.00/$1000-                           State - $.25/
                         State -                                  County ; $1.00 -   $1/$1,000 - State, $100; .50/$500 - $3 per $1,000 of             $10.00 -            $100 per         $2.00/$1,000 -
Transfer Tax $100k $1.00/$1,000, HC -          $1.00/ $500.00       State, total        $1/$1,000 -     grantor tax; City -    value                County; $5.00      $100,000 home      County + $1.00 -                                                 1% - State; 1% -
home                  $2.00/1,000              assessed value      $4.00/$1000            County           .25/ $500        transferred                state            ($1 per 1000)          State              $4.00/$1,000          $3.70/$1000            county
Transient
Occupancy Tax
$150/room for 2          4% - city, 6.5% -                        3% - Cleveland,    5.1% - City; 4.9%                          6% - city; 3%-                         7.5% - County,      3% - city; 3% -        3% - city, 3% -      6% + 2.50 per
nights                       county                 8%             4.5% - County         - County             4% - City           County                 9%              1% - State           county                 County                night             7% - county




Urban Forestry Fee
assume 100ft front
property                 .17 per front/foot          0                   0                   0               0
                                                                                                    $3.30 max per              0                          0                  0                    0                      0                    0                   0
                                                                                                    bill for Gas and
Consumer Utility                             .06 per day                                            $3.30 max per                                                      6.7% - includes
Tax assume $50/mo                        (assume 30 days)                                          bill for Electricity                                               Cable TV, Phone
on gas, electric,                        = $1.80 per month -                                        plus $15/month                                                   and Utility Tax for
water, phone                   0                 city                 0                0 - city         on water/              0                         1.4%              Schools                0                      0                   0              0 - county/city
                                                                                $.12/monthly land- .88/landline/mon $.12/monthly                                     $.25/monthly land-                                               $1.00/month/cell
911 Tax assume 1     $.12/monthly land-                      $.12/monthly land- line; $.28/monthly          th,            land-line;               .64 per line per      line; and      $.12/monthly land-     $.12/monthly land-     phone - state;
landline, 2 cell      line; $.28/monthly                     line; $.28/monthly    for each cell   .10/cellphone/m $.28/monthly for                 month; .50 per     .70/monthly for line; $.28/monthly for line; $.28/monthly for $0.65/month/landli
phones, $100/mo bill for each cell phone $0.70 per month for each cell phone           phone               onth         each cell phone               cell phone      each cell phone     each cell phone        each cell phone         ne - local         0 - county/city

Italics identify county-controlled portion




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Estimated Annual Amounts Paid                                                                                                                                            Attachment C

                           Cincinnati,    Charlotte,    Cleveland,  Columbus, Fairfax, City Hamilton, Indianapolis, Louisville,  Mason,       Milford,   Nashville,   Pittsburgh,
         Rate             Hamilton Co. Mecklenburg Co. Cuyahoga Co. Franklin Co. of, VA     Butler Co. Marion Co. Jefferson Co. Warren Co. Clermont Co. Davidson Co. Allegheny Co.
Admissions Tax            $      4.32    $         -     $     11.52    $      -     $      -     $     -      $      8.64    $        -     $      -     $      4.32    $        -     $       7.20
Alcohol Tax               $      4.38    $       8.51    $       7.86   $     4.38   $     7.36   $    4.38    $      3.20    $      2.50    $     4.38   $      4.38    $      5.75    $       2.56
Cable Franchise Fee       $     30.00    $        -      $     30.00    $    30.00   $    30.00   $     -      $     30.00    $       -      $    30.00   $     30.00    $     18.00    $     30.00
Car Rental Tax            $      6.24    $      11.68    $     21.07    $     4.62   $     8.30   $    6.24    $     12.75    $      4.51    $     6.24   $      6.24    $      9.65    $     10.64
Cigarette Tax             $     65.00    $      24.44    $     82.94    $    65.00   $    41.60   $   65.00    $     51.74    $     31.20    $    65.00   $     65.00    $     32.24    $     70.20
Deed Recordation Fee      $     28.00    $      15.00    $     28.00    $    28.00   $    21.00   $   28.00    $     21.50    $    100.00    $    28.00   $     28.00    $     12.00    $      5.00
Dog License Fee           $     13.00    $      10.00    $     20.00    $    12.00   $     5.00   $   14.00    $      5.00    $      9.00    $    15.00   $     14.00    $      4.00    $      7.00
Gas/Motor Fuel Tax        $    291.20    $     314.08    $    291.20    $   291.20   $   271.44   $ 291.20     $    329.68    $    234.00    $   291.20   $    291.20    $    208.00    $    324.48
Income Tax (Municipal)    $   1,050.00   $         -     $   1,000.00   $ 1,000.00   $      -     $1,000.00    $     825.00   $   1,100.00   $ 500.00     $     500.00   $        -     $     500.00
Meal Tax                  $        -     $        6.00   $        -     $      -     $    84.00   $     -      $      12.00   $        -     $      -     $        -     $     174.00   $        -
Motor Vehicle License     $     109.00   $       28.00   $     109.00   $    99.00   $   127.50   $ 89.00      $     231.50   $      42.00   $    89.00   $     109.00   $     158.00   $      72.00
Property Tax              $   2,299.50   $    1,314.70   $   2,266.95   $ 2,080.05   $   880.00   $1,669.15    $   3,549.00   $   1,293.10   $ 2,059.05   $   2,146.90   $   1,172.50   $   1,392.00
Sales Tax                 $     650.00   $      725.00   $     775.00   $   675.00   $   500.00   $ 625.00     $     700.00   $     600.00   $ 650.00     $     650.00   $     925.00   $     700.00
Solid Waste Removal       $        -     $       60.00   $        -     $      -     $      -     $ 152.40     $      32.00   $        -     $ 159.12     $      15.00   $        -     $        -
Stormwater Mgmt           $      32.40   $       73.56   $        -     $    50.28   $      -     $ 43.20      $      27.00   $      64.20   $    36.00   $      66.00   $      36.00   $        -
Tangible Property Tax     $        -     $      518.92   $        -     $      -     $ 1,652.00   $     -      $        -     $     520.40   $      -     $        -     $        -     $        -
Transfer (Conveyance)
Tax                       $    300.00    $     200.00    $    400.00    $   200.00   $   400.00   $ 300.00     $     15.00    $    100.00    $   300.00   $    400.00    $    370.00    $   2,000.00
Transient Occupancy
Tax                       $      31.50   $       24.00   $      22.50   $    30.00   $    12.00   $ 27.00      $      27.00   $      25.50   $    18.00   $      18.00   $      23.00   $      21.00
Urban Forestry Tax        $      17.00   $         -     $        -     $      -     $      -     $      -     $        -     $        -     $      -     $        -     $        -     $        -
Consumer Utility Tax      $        -     $       21.60   $        -     $      -     $    21.60   $      -     $       8.40   $      40.20   $      -     $        -     $        -     $        -
911 Tax                   $       8.16   $        8.40   $       8.16   $     8.16   $    12.96   $     8.16   $      19.68   $      19.80   $     8.16   $       8.16   $      31.80   $        -
Total                     $   4,939.70   $    3,363.89   $   5,074.20   $ 4,577.69   $ 4,074.75   $ 4,322.73   $   5,909.08   $   4,186.41   $ 4,259.15   $   4,356.20   $   3,179.94   $   5,142.08
Controlled by HC
Deed Recordation Fee      $     28.00
      Dog License Fee     $     13.00
 Motor Vehicle License    $     40.00
 Property Tax 13.1075     $    458.76
         Sales Tax 1%     $    100.00
Transfer Tax ($2/1000)    $    200.00
   Transient Tax 6.5%     $     19.50
                  Total   $    859.26
   % of Est. Ann. Amt.         17.40%
Estimated Amounts Paid (Highest to Lowest)                                                                                                                               Attachment D

                       Indianapolis,    Pittsburgh,     Cleveland,    Cincinnati, Columbus,          Milford,     Hamilton,    Mason,         Louisville,     Fairfax,     Charlotte,        Nashville,
          Rate           Marion Co.    Allegheny Co. Cuyahoga Co. Hamilton Co. Franklin Co.       Clermont Co.    Butler Co. Warren Co.     Jefferson Co.     City of   Mecklenburg Co.    Davidson Co.
Admissions Tax          $       8.64   $         7.20 $        11.52 $       4.32 $      -        $        4.32   $      -   $      -       $          -    $       -   $             -    $         -
Alcohol Tax             $       3.20   $         2.56 $         7.86 $       4.38 $     4.38      $        4.38   $     4.38 $     4.38      $       2.50   $      7.36 $           8.51   $       5.75
Cable Franchise Fee     $      30.00   $        30.00 $        30.00 $      30.00 $    30.00      $       30.00   $      -   $    30.00      $         -    $     30.00 $             -    $      18.00
Car Rental Tax          $      12.75   $        10.64 $        21.07 $       6.24 $     4.62      $        6.24   $     6.24 $     6.24      $       4.51   $      8.30 $          11.68   $       9.65
Cigarette Tax           $      51.74   $        70.20 $        82.94 $      65.00 $    65.00      $       65.00   $ 65.00 $       65.00      $      31.20   $     41.60 $          24.44   $      32.24
Deed Recordation Fee    $      21.50   $         5.00 $        28.00 $      28.00 $    28.00      $       28.00   $ 28.00 $       28.00      $     100.00   $     21.00 $          15.00   $      12.00
Dog License Fee         $       5.00   $         7.00 $        20.00 $      13.00 $    12.00      $       14.00   $ 14.00 $       15.00      $       9.00   $      5.00 $          10.00   $       4.00
Gas/Motor Fuel Tax      $     329.68   $       324.48 $       291.20 $     291.20 $   291.20      $      291.20   $ 291.20 $ 291.20          $     234.00   $ 271.44 $           314.08    $     208.00
Income Tax (Municipal) $      825.00   $       500.00 $     1,000.00 $ 1,050.00 $ 1,000.00        $      500.00   $ 1,000.00 $ 500.00        $ 1,100.00     $       -   $             -    $         -
Meal Tax                $      12.00   $          -   $          -   $        -   $      -        $         -     $      -   $      -        $         -    $     84.00 $           6.00   $     174.00
Motor Vehicle License   $     231.50   $        72.00 $       109.00 $     109.00 $    99.00      $      109.00   $ 89.00 $       89.00      $      42.00   $ 127.50 $             28.00   $     158.00
Property Tax            $ 3,549.00     $     1,392.00 $     2,266.95 $ 2,299.50 $ 2,080.05        $ 2,146.90      $ 1,669.15 $ 2,059.05      $ 1,293.10     $ 880.00 $         1,314.70    $ 1,172.50
Sales Tax               $     700.00   $       700.00 $       775.00 $     650.00 $   675.00      $      650.00   $ 625.00 $ 650.00          $     600.00   $ 500.00 $           725.00    $     925.00
Solid Waste Removal     $      32.00   $          -   $          -   $        -   $      -        $       15.00   $ 152.40 $ 159.12          $         -    $       -   $          60.00   $         -
Stormwater Mgmt         $      27.00   $          -   $          -   $      32.40 $    50.28      $       66.00   $ 43.20 $       36.00      $      64.20   $       -   $          73.56   $      36.00
Tangible Property Tax   $        -     $          -   $          -   $        -   $      -        $         -     $      -   $      -        $     520.40   $ 1,652.00 $         518.92    $         -
Transfer (Conveyance)
Tax                     $      15.00   $    2,000.00   $    400.00    $    300.00    $   200.00   $     400.00    $ 300.00     $   300.00   $     100.00    $   400.00   $       200.00    $    370.00
Transient Occupancy
Tax                     $      27.00   $       21.00   $      22.50   $      31.50   $    30.00   $      18.00    $ 27.00      $    18.00   $      25.50    $    12.00   $        24.00    $      23.00
Urban Forestry Tax      $        -     $         -     $        -     $      17.00   $      -     $        -      $      -     $      -     $        -      $      -     $          -      $        -
Consumer Utility Tax    $       8.40   $         -     $        -     $        -     $      -     $        -      $      -     $      -     $      40.20    $    21.60   $        21.60    $        -
911 Tax                 $      19.68   $         -     $       8.16   $       8.16   $     8.16   $       8.16    $     8.16   $     8.16   $      19.80    $    12.96   $         8.40    $      31.80
Total                  $ 5,909.08      $    5,142.08   $   5,074.20   $   4,939.70   $ 4,577.69   $   4,356.20    $ 4,322.73   $ 4,259.15   $   4,186.41    $ 4,074.75   $     3,363.89    $   3,179.94
Estimated 5 YR AVG W/Only 1-Time Deed Recordation & Transfer Fee                                                                                                              Attachment E

                         Indianapolis, Pittsburgh,  Cleveland,   Cincinnati, Columbus,       Milford,                Hamilton,      Mason,     Louisville, Fairfax, City    Charlotte,    Nashville,
         Rate             Marion Co. Allegheny Co. Cuyahoga Co. Hamilton Co. Franklin Co. Clermont Co.               Butler Co.    Warren Co. Jefferson Co.     of       Mecklenburg Co. Davidson Co.
Admissions Tax           $       8.64   $        7.20   $       11.52   $       4.32   $      -       $       4.32   $      -      $      -      $        -     $      -      $         -     $        -
Alcohol Tax              $       3.20   $        2.56   $        7.86   $       4.38   $     4.38     $       4.38   $     4.38    $     4.38    $       2.50   $     7.36    $        8.51   $       5.75
Cable Franchise Fee      $      30.00   $       30.00   $       30.00   $      30.00   $    30.00     $      30.00   $      -      $    30.00    $        -     $    30.00    $         -     $      18.00
Car Rental Tax           $      12.75   $       10.64   $       21.07   $       6.24   $     4.62     $       6.24   $     6.24    $     6.24    $       4.51   $     8.30    $       11.68   $       9.65
Cigarette Tax            $      51.74   $       70.20   $       82.94   $      65.00   $    65.00     $      65.00   $    65.00    $    65.00    $      31.20   $    41.60    $       24.44   $      32.24
Deed Recordation Fee     $      21.50   $        5.00   $       28.00   $      28.00   $    28.00     $      28.00   $    28.00    $    28.00    $     100.00   $    21.00    $       15.00   $      12.00
Dog License Fee          $       5.00   $        7.00   $       20.00   $      13.00   $    12.00     $      14.00   $    14.00    $    15.00    $       9.00   $     5.00    $       10.00   $       4.00
Gas/Motor Fuel Tax       $     329.68   $      324.48   $      291.20   $     291.20   $   291.20     $     291.20   $ 291.20      $ 291.20      $     234.00   $ 271.44      $      314.08   $     208.00
Income Tax (Municipal)   $     825.00   $      500.00   $    1,000.00   $   1,050.00   $ 1,000.00     $     500.00   $ 1,000.00    $ 500.00      $   1,100.00   $      -      $         -     $        -
Meal Tax                 $      12.00   $         -     $         -     $        -     $      -       $        -     $      -      $      -      $        -     $    84.00    $        6.00   $     174.00
Motor Vehicle License    $     231.50   $       72.00   $      109.00   $     109.00   $    99.00     $     109.00   $    89.00    $    89.00    $      42.00   $ 127.50      $       28.00   $     158.00
Property Tax             $   3,549.00   $    1,392.00   $    2,266.95   $   2,299.50   $ 2,080.05     $   2,146.90   $ 1,669.15    $ 2,059.05    $   1,293.10   $ 880.00      $    1,314.70   $   1,172.50
Sales Tax                $     700.00   $      700.00   $      775.00   $     650.00   $   675.00     $     650.00   $ 625.00      $ 650.00      $     600.00   $ 500.00      $      725.00   $     925.00
Solid Waste Removal      $      32.00   $         -     $         -     $        -     $      -       $      15.00   $ 152.40      $ 159.12      $        -     $      -      $       60.00   $        -
Stormwater Mgmt          $      27.00   $         -     $         -     $      32.40   $    50.28     $      66.00   $    43.20    $    36.00    $      64.20   $      -      $       73.56   $      36.00
Tangible Property Tax    $        -     $         -     $         -     $        -     $      -       $        -     $      -      $      -      $     520.40   $ 1,652.00    $      518.92   $        -
Transfer (Conveyance)
Tax                      $     15.00    $    2,000.00   $     400.00    $    300.00    $    200.00    $    400.00    $   300.00    $   300.00    $    100.00    $   400.00    $     200.00    $    370.00
Transient Occupancy
Tax                      $     27.00    $       21.00   $       22.50   $     31.50    $     30.00    $     18.00    $     27.00   $     18.00   $     25.50    $     12.00   $       24.00   $     23.00
Urban Forestry Tax       $       -      $         -     $         -     $     17.00    $       -      $       -      $       -     $       -     $       -      $       -     $         -     $       -
Consumer Utility Tax     $      8.40    $         -     $         -     $       -      $       -      $       -      $       -     $       -     $     40.20    $     21.60   $       21.60   $       -
911 Tax                  $     19.68    $         -     $        8.16   $      8.16    $      8.16    $      8.16    $      8.16   $      8.16   $     19.80    $     12.96   $        8.40   $     31.80
1-YR Subtotal            $ 5,909.08     $    5,142.08   $    5,074.20   $ 4,939.70     $ 4,577.69     $ 4,356.20     $ 4,322.73    $ 4,259.15    $ 4,186.41     $ 4,074.75    $    3,363.89   $ 3,179.94
5-YR Total               $ 29,545.41    $   25,710.39   $   25,371.02   $ 24,698.49    $ 22,888.46    $ 21,780.99    $ 21,613.64   $ 21,295.74   $ 20,932.07    $ 20,373.77   $   16,819.44   $ 15,899.72

Adjustments- Less:
4-YRS Recordation Fee $        86.00    $       20.00   $      112.00   $     112.00   $    112.00    $     112.00   $   112.00    $   112.00    $    400.00    $    84.00    $      60.00    $      48.00
   4-YRS Transfer Fee $        60.00    $    8,000.00   $    1,600.00   $   1,200.00   $    800.00    $   1,600.00   $ 1,200.00    $ 1,200.00    $    400.00    $ 1,600.00    $     800.00    $   1,480.00

Net 5-YR Total           $ 29,399.41    $   17,690.39   $   23,659.02   $ 23,386.49    $ 21,976.46    $ 20,068.99    $ 20,301.64   $ 19,983.74   $ 20,132.07    $ 18,689.77   $   15,959.44   $ 14,371.72

AVG 5-YR Total           $   5,879.88   $    3,538.08   $    4,731.80   $   4,677.30   $   4,395.29   $   4,013.80   $ 4,060.33    $ 3,996.75    $   4,026.41   $ 3,737.95    $    3,191.89   $   2,874.34
Estimated 5 YR AVG W/Only 1-Time Deed Recordation & Transfer Fee, NO Income Tax                                                                                              Attachment F

                        Indianapolis, Pittsburgh,  Cleveland,   Cincinnati, Columbus,       Milford,                Hamilton,      Mason,     Louisville, Fairfax, City    Charlotte,    Nashville,
         Rate            Marion Co. Allegheny Co. Cuyahoga Co. Hamilton Co. Franklin Co. Clermont Co.               Butler Co.    Warren Co. Jefferson Co.     of       Mecklenburg Co. Davidson Co.
Admissions Tax          $       8.64   $        7.20   $       11.52   $       4.32   $      -       $       4.32   $      -      $      -      $        -     $      -      $         -     $        -
Alcohol Tax             $       3.20   $        2.56   $        7.86   $       4.38   $     4.38     $       4.38   $     4.38    $     4.38    $       2.50   $     7.36    $        8.51   $       5.75
Cable Franchise Fee     $      30.00   $       30.00   $       30.00   $      30.00   $    30.00     $      30.00   $      -      $    30.00    $        -     $    30.00    $         -     $      18.00
Car Rental Tax          $      12.75   $       10.64   $       21.07   $       6.24   $     4.62     $       6.24   $     6.24    $     6.24    $       4.51   $     8.30    $       11.68   $       9.65
Cigarette Tax           $      51.74   $       70.20   $       82.94   $      65.00   $    65.00     $      65.00   $    65.00    $    65.00    $      31.20   $    41.60    $       24.44   $      32.24
Deed Recordation Fee    $      21.50   $        5.00   $       28.00   $      28.00   $    28.00     $      28.00   $    28.00    $    28.00    $     100.00   $    21.00    $       15.00   $      12.00
Dog License Fee         $       5.00   $        7.00   $       20.00   $      13.00   $    12.00     $      14.00   $    14.00    $    15.00    $       9.00   $     5.00    $       10.00   $       4.00
Gas/Motor Fuel Tax      $     329.68   $      324.48   $      291.20   $     291.20   $   291.20     $     291.20   $ 291.20      $ 291.20      $     234.00   $ 271.44      $      314.08   $     208.00
Meal Tax                $      12.00   $         -     $         -     $        -     $      -       $        -     $      -      $      -      $        -     $    84.00    $        6.00   $     174.00
Motor Vehicle License   $     231.50   $       72.00   $      109.00   $     109.00   $    99.00     $     109.00   $    89.00    $    89.00    $      42.00   $ 127.50      $       28.00   $     158.00
Property Tax            $   3,549.00   $    1,392.00   $    2,266.95   $   2,299.50   $ 2,080.05     $   2,146.90   $ 1,669.15    $ 2,059.05    $   1,293.10   $ 880.00      $    1,314.70   $   1,172.50
Sales Tax               $     700.00   $      700.00   $      775.00   $     650.00   $   675.00     $     650.00   $ 625.00      $ 650.00      $     600.00   $ 500.00      $      725.00   $     925.00
Solid Waste Removal     $      32.00   $         -     $         -     $        -     $      -       $      15.00   $ 152.40      $ 159.12      $        -     $      -      $       60.00   $        -
Stormwater Mgmt         $      27.00   $         -     $         -     $      32.40   $    50.28     $      66.00   $    43.20    $    36.00    $      64.20   $      -      $       73.56   $      36.00
Tangible Property Tax   $        -     $         -     $         -     $        -     $      -       $        -     $      -      $      -      $     520.40   $ 1,652.00    $      518.92   $        -
Transfer (Conveyance)
Tax                     $     15.00    $    2,000.00   $     400.00    $    300.00    $    200.00    $    400.00    $   300.00    $   300.00    $    100.00    $   400.00    $     200.00    $    370.00
Transient Occupancy
Tax                     $     27.00    $       21.00   $       22.50   $     31.50    $     30.00    $     18.00    $     27.00   $     18.00   $     25.50    $     12.00   $       24.00   $     23.00
Urban Forestry Tax      $       -      $         -     $         -     $     17.00    $       -      $       -      $       -     $       -     $       -      $       -     $         -     $       -
Consumer Utility Tax    $      8.40    $         -     $         -     $       -      $       -      $       -      $       -     $       -     $     40.20    $     21.60   $       21.60   $       -
911 Tax                 $     19.68    $         -     $        8.16   $      8.16    $      8.16    $      8.16    $      8.16   $      8.16   $     19.80    $     12.96   $        8.40   $     31.80
1-YR Subtotal           $ 5,084.08     $    4,642.08   $    4,074.20   $ 3,889.70     $ 3,577.69     $ 3,856.20     $ 3,322.73    $ 3,759.15    $ 3,086.41     $ 4,074.75    $    3,363.89   $ 3,179.94
5-YR Total              $ 25,420.41    $   23,210.39   $   20,371.02   $ 19,448.49    $ 17,888.46    $ 19,280.99    $ 16,613.64   $ 18,795.74   $ 15,432.07    $ 20,373.77   $   16,819.44   $ 15,899.72

Adjustments- Less:
4-YRS Recordation Fee $       86.00    $       20.00   $      112.00   $     112.00   $    112.00    $     112.00   $   112.00    $   112.00    $    400.00    $    84.00    $      60.00    $      48.00
   4-YRS Transfer Fee $       60.00    $    8,000.00   $    1,600.00   $   1,200.00   $    800.00    $   1,600.00   $ 1,200.00    $ 1,200.00    $    400.00    $ 1,600.00    $     800.00    $   1,480.00

Net 5-YR Total          $ 25,274.41    $   15,190.39   $   18,659.02   $ 18,136.49    $ 16,976.46    $ 17,568.99    $ 15,301.64   $ 17,483.74   $ 14,632.07    $ 18,689.77   $   15,959.44   $ 14,371.72

AVG 5-YR Total          $   5,054.88   $    3,038.08   $    3,731.80   $   3,627.30   $   3,395.29   $   3,513.80   $ 3,060.33    $ 3,496.75    $   2,926.41   $ 3,737.95    $    3,191.89   $   2,874.34
OH- Estimated 5 YR AVG W/Only 1-Time Deed Recordation                                                        Attachment G
                 & Transfer Fee, NO Income Tax
                               Cleveland,           Cincinnati,         Columbus,               Milford,         Hamilton,     Mason, Warren
            Rate              Cuyahoga Co.         Hamilton Co.         Franklin Co.         Clermont Co.        Butler Co.        Co.
Admissions Tax            $            11.52   $             4.32   $              -     $            4.32   $           -     $         -
Alcohol Tax               $             7.86   $             4.38   $             4.38   $            4.38   $          4.38   $        4.38
Cable Franchise Fee       $            30.00   $           30.00    $           30.00    $           30.00   $           -     $       30.00
Car Rental Tax            $            21.07   $             6.24   $           10.88    $            6.24   $          6.24   $        6.24
Cigarette Tax             $            82.94   $           65.00    $           65.00    $           65.00   $         65.00   $       65.00
Deed Recordation Fee      $            28.00   $           28.00    $           28.00    $           28.00   $         28.00   $       28.00
Dog License Fee           $            20.00   $           13.00    $           12.00    $           14.00   $         14.00   $       15.00
Gas/Motor Fuel Tax        $           291.20   $          291.20    $          291.20    $          291.20   $        291.20   $      291.20
Meal Tax                  $              -     $              -     $              -     $             -     $           -     $         -
Motor Vehicle License     $           109.00   $          109.00    $           99.00    $          109.00   $         89.00   $       89.00
Property Tax              $         2,266.95   $         2,299.50   $         2,080.05   $        2,146.90   $      1,669.15   $    2,059.05
Sales Tax                 $           775.00   $          650.00    $          675.00    $          650.00   $        625.00   $      650.00
Solid Waste Removal       $              -     $              -     $              -     $           15.00   $        152.40   $      159.12
Stormwater Mgmt           $              -     $           32.40    $           50.28    $           66.00   $         43.20   $       36.00
Tangible Property Tax     $              -     $              -     $              -     $             -     $           -     $         -
Transfer (Conveyance) Tax $           400.00   $          300.00    $          200.00    $          400.00   $        300.00   $      300.00
Transient Occupancy Tax   $            22.50   $           31.50    $           30.00    $           18.00   $         27.00   $       18.00
Urban Forestry Tax        $              -     $           17.00    $              -     $             -     $           -     $         -
Consumer Utility Tax      $              -     $              -     $             -      $             -     $           -     $         -
911 Tax                   $             8.16   $             8.16   $            8.16    $            8.16   $          8.16   $        8.16
1-YR Subtotal             $         4,074.20   $         3,889.70   $        3,583.95    $        3,856.20   $      3,322.73   $    3,759.15
5-YR Total                $        20,371.02   $        19,448.49   $       17,919.73    $       19,280.99   $     16,613.64   $   18,795.74

Adjustments- Less:
   4-YRS Recordation Fee $            112.00   $           112.00   $          112.00    $          112.00   $        112.00   $      112.00
      4-YRS Transfer Fee $          1,600.00   $         1,200.00   $          800.00    $        1,600.00   $      1,200.00   $    1,200.00

Net 5-YR Total            $        18,659.02   $        18,136.49   $       17,007.73    $       17,568.99   $     15,301.64   $   17,483.74

AVG 5-YR Total            $         3,731.80   $         3,627.30   $         3,401.55   $        3,513.80   $      3,060.33   $    3,496.75
                                                                                                Attachment H
                       & Transfer Deed Recordation,
SW OH- Est. 5 YR AVG W/Only 1-TimeFee, NO Income TaxTransfer Fee, NO Income Tax
                                         Cincinnati,     Milford, Clermont   Hamilton, Butler   Mason, Warren
                  Rate                  Hamilton Co.            Co.                Co.              Co.

Admissions Tax                      $             4.32   $            4.32   $            -     $          -
Alcohol Tax                         $             4.38   $            4.38   $           4.38   $         4.38
Cable Franchise Fee                 $            30.00   $           30.00   $            -     $        30.00
Car Rental Tax                      $             6.24   $            6.24   $           6.24   $         6.24
Cigarette Tax                       $            65.00   $           65.00   $          65.00   $        65.00
Deed Recordation Fee                $            28.00   $           28.00   $          28.00   $        28.00
Dog License Fee                     $            13.00   $           14.00   $          14.00   $        15.00
Gas/Motor Fuel Tax                  $           291.20   $          291.20   $         291.20   $       291.20
Meal Tax                           $               -     $             -     $            -     $          -
Motor Vehicle License               $           109.00   $          109.00   $          89.00   $        89.00
Property Tax                        $         2,299.50   $        2,146.90   $       1,669.15   $     2,059.05
Sales Tax                           $           650.00   $          650.00   $         625.00   $       650.00
Solid Waste Removal                $               -     $           15.00   $         152.40   $       159.12
Stormwater Mgmt                     $            32.40   $           66.00   $          43.20   $        36.00
Tangible Property Tax              $               -     $             -     $            -     $          -
Transfer (Conveyance) Tax           $           300.00   $          400.00   $         300.00   $       300.00
Transient Occupancy Tax             $            31.50   $           18.00   $          27.00   $        18.00
Urban Forestry Tax                  $            17.00   $             -     $            -     $          -
Consumer Utility Tax               $               -     $             -     $            -     $          -
911 Tax                             $             8.16   $            8.16   $           8.16   $         8.16

1-YR Subtotal                      $          3,889.70   $        3,856.20   $       3,322.73   $     3,759.15
5-YR Total                         $         19,448.49   $       19,280.99   $      16,613.64   $    18,795.74

Adjustments- Less:
              4-YRS Recordation Fee $           112.00   $          112.00   $         112.00   $       112.00
                 4-YRS Transfer Fee $         1,200.00   $        1,600.00   $       1,200.00   $     1,200.00

Net 5-YR Total                     $         18,136.49   $       17,568.99   $      15,301.64   $    17,483.74

AVG 5-YR Total                     $          3,627.30   $        3,513.80   $       3,060.33   $     3,496.75

								
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