WINONA -- Mark Dayton and Tom Horner's first one-on-one debate of the gubernatorial campaign on Thursday showed that their roadmaps for the state include some distinct routes. As about 100 local government officials looked on at the Historical Society in Winona, the DFL and Independence Party candidates for governor spent nearly an hour debating fiscal issues with Star Tribune political editor Pat Lopez moderating. The event was hosted by the Coalition of Greater Minnesota Cities. Republican Tom Emmer's absence – his first in a post-primary debate – was hard to overlook, given the empty seat at the table and a placard bearing his name. He was attending a fundraiser. Of particular concern to those in the audience was the future of local government aid, state money given to cities and townships which has fallen in recent years. Horner and Dayton both emphasized that adequate LGA funding is essential, and Horner said the state should also eliminate the sales tax paid by local governments. "You have been responsible. And you have been penalized and castigated for your fiscal responsibility by others who have not been fiscally responsible," Dayton said. Regarding transportation funding, Dayton said he would not raise the gas tax while Horner said he "wouldn't close the door" to the idea. Another clash came over health care. Horner slammed Dayton's proposal to adopt a single-payer health care system as too expensive and politically infeasible. "How can that possibly be an answer to health care reform?" Horner asked, noting that a progressive think tank estimates a single-payer system would cost $12-15 billion. The two candidates also sparred over whose tax plan would adequately target the wealthy while not hitting the middle class. Horner said Dayton's plan is a tax on "job creators" and regular Minnesotans, and Dayton responded that Horner's plan to broaden the sales tax lets the rich off the hook. As for the criticism that his tax plan will drive people from the state, Dayton said Minnesotans "are better than that." "I don't believe Minnesotans are going to leave the state," Dayton said." I don't think they're going to destroy jobs. I don't think they're going to take their businesses … and move them somewhere else out of spite because they have to pay their fair share of taxes."