HIGHLIGHTS OF DAYTON'S BUDGET

New taxes would net $2.1 billion.

Sales tax rate would drop to 5.5 percent from 6.875 and broaden to most goods and services, including clothing items over $100.

Seven-county metro sales tax increase of 0.25 percent for transit.

Top 2 percent of wage earners would pay a new, fourth-bracket rate of 9.85 percent.

Corporate taxes would fall to 8.4 percent from 9.8 percent.

Cigarette tax up 94 cents a pack, for total of $2.17 a pack.

Property tax rebate of $500 a year for homeowners.

Sales tax on Internet sales.

Education increases for higher ed, special education, early learning, optional all-day kindergarten.