TAXING ISSUES...so a blog called "24/7 Wall Street" took a look at an Institute on Taxation and Economic Policy study of the ten worst states when it comes to state and local taxes. Their focus was the percentage of income that the average American (60% of Americans) paid for state and local taxes where they lived. You might be surprised. Here are the state's ranked from tenth worst to the absolute worst for the average American in terms of state and local taxes: 10) Indiana; 9) Kansas; 8) Arizona; 7) Tennessee; 6) Pennsylvania; 5) Illinois; 4) South Dakota; 3) Texas (you read right); 2) Florida; 1) Washington. "But, but, but-but-but" you say, "Texas has no state income tax, how can that be?" You're right. In fact, none of the top four worst states for taxes on this list charges a state income tax. First, however, let us take some comfort that Oklahoma is not on the list. Then we have to ask ourselves the big question, "If they are not paying income taxes, how can South Dakota, Texas, Florida and Washington be the worst for the average American?" Property taxes, sales taxes on just about everything, fees for just about everything, the list goes on. The burden is even worse if you are an American in the lower 20% of earners. The point, of course, is that all states have responsibilities and they are going to get the money they need to provide the services their citizens demand one way or another. Credit Texas for the marketing angle, however (we used to call it "spin"). The number of people shocked by this report is long.  

TOP TEN SMALL CITIES FOR WIFI...While we are on the subject of studies and reports, a recent study released way back on February 5, 2015, named the "Top Ten Small Cities Ahead of the Curve." This report listed the top ten cities that are making WiFi available to residents for free, nada, bop-kiss, zilch, zero. There is one city on the list that is unique and ahead of all of the others listed on this already exclusive list. Before we tell you about our winner, let's give credit to the runners up (for the record, the report just listed the cities, they did not pick a winner. PCDA just thinks they should because of the glaring difference). The other cities are Arcata, CA; Amherst, MA; Burlington, VT; Fenton, MI; Marion, IL; Newton, NC; Peachtree, GA; Powell, OH and Rockport, MD. Cool for all cities. Here's the kicker. The study lauded all of them for having WiFi available in certain areas of town. Only one on the list of the top ten cities had it everywhere. We'll give you a hint: the initials are PCM, which, of course, stands for "Ponca City 'Murica." The beauty of this list is that it is someone else saying this, and not just the typical propaganda you read in this newsletter.