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First collected in 1912 based on 1911 income,[35] Wisconsins individual income tax originally had 13 brackets and a top rate of 6 percent.[36] Five years later, Massachusetts implemented the nations first single-rate individual income tax.[37] While many states made changes to their rates and brackets in the decades to follow, no state converted its graduated-rate tax into a single-rate structure until 75 years of state income taxation had passed and all the broad-based state individual income taxes that currently exist already had been enacted.[38] In 1987, Colorado became the first and only state during the 20th century to shift from a graduated-rate to a single-rate structure

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20, 2009, [5] Mark Robyn, Border Zone Cigarette Taxation: Arkansass Novel Solution to the Border Shopping Problem, Tax Foundation, Apr

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The citys tobacco sector reflects strong Cuban cultural influence and a focus on premium cigar production