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Finally, the legislature should consider that if local sales taxes are to be expanded Public comments <br />significantly, the opportunities for modernization, streamlining and reform of the <br />sales tax generally will become more problematic. As more jurisdictions become <br />dependent upon a relatively stable source of revenue, any proposed changes to that <br />revenue system, however important for tax policy or statewide reasons, will be <br />viewed with extreme caution if not resistance by local governments. This will tend <br />to lock in our current system and discourage attempts to improve it. <br />1~ <br />