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John,

  I have always felt that this tax should be collected at the local level.
This keeps the cash flow at the local level so that towns do not have to
borrow as much or not at all according to their collection schedule.

This would also be a lot less confusing for the taxpayer.  Asking them to
pay three times to the state and one to four times at the local level will
make them crazy with more paper work.  Then trying to put it all back
together for income tax purposes will have them confused and each
treasurer's office will be even busier trying to help them figure it out.

This is really going to put an extra burden on the treasurer's office as
well as the huge cost to impliment this procedure at the state level.  It
is already in place at the local level.

Barbara