John: I believe that this tax should be collected locally. The taxpayers are confused now and Barbara Oles is right we will spend more time with them trying to help them figure it out. They will be annoyed/frustrated with all the paper work and due dates between the state and the town. I also agree with Patty Mccoy that Town Treasurers should be compensated for providing this service to the state. The delinquencies do concern me as well. Dencie