City should tax according to benefit rather than choosing easiest tax middle class with accept. 70% of city's budget is for public safety (police, fire, courts) and a good part of this is to protect regional facilities--downtown, arena, ballpark, convention center & airport. Income tax would be more fair for all those who work downtown and benefit--directly & indirectly--from services for regional facilities. Sales tax is regressive and puts a burden on those who benefit least from regional facilities in downtown Phoenix. Income tax revenue for city should not be greater than sales tax revenue for general fund. It also will not be tied to downturns as much as the sales tax is.