HIGHLIGHTS OF DAYTON'S BUDGET

• New taxes would net $2.1 billion.

• Sales tax rate would drop to 5.5 percent from 6.875 percent and be broadened to most goods and services.

• 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 per 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.