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2.25 percent on general items) Hotel-accommodations tax (5.58 percent of gross rental charge, includes municipal-level tax) Liquor tax ($0.29 per gallon of beer, $0.36 to $2.68 per gallon of liquor depending on alcohol content) Motor-vehicle lessor tax ($2.75 per vehicle per rental period) Nonretail transfer-of-motor-vehicles tax (based on schedule of age of vehicle, from $10 to $80) Occupation tax natural-gas distributor and reseller (8 percent of receipts) Off-track-betting tax (1 percent of wagers plus $1 on off-track-betting admissions) Parking tax (22 percent for daily parking, 20 percent for daily parking on weekends, 20 percent valet parking) Personal-property-lease transaction tax (9 percent of receipts or charges) Personal-property replacement tax (distributed by state, 2.5 percent on corporate income, 1.5 percent on partnerships, trusts and S corporations) Real-property transfer tax ($5.25 per each $500 of transfer price) Restaurant tax (0.25 percent of retail price in addition to sales tax) Soft-drink tax (3 percent of price) Telecommunications tax (7 percent of receipts or charges) Tire fee ($1 for each new tire sold) Use tax for nontitled personal property (1 percent, except for first $2,500 each year) Use tax for titled personal property (1.25 percent) Vehicle fuel tax (5 cents per gallon) Wheel tax ($85.97 annually for small passenger automobile

and (4) Considered the plausibility of these findings in the context of tobacco industry and related documents

Juice flavor might have an impact on cancer risk

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