This is the third in a five-part series based on the Review-Journal and Las Vegas Business Press' survey of local businesspeople. Here is what's ahead:

LAST SUNDAY: Business executives discuss their expectations for the economy in 2008.

LAST MONDAY: We'll look at local companies' plans for hiring, pay increases and benefits.

TODAY: New state taxes remain a hot-button topic. Business leaders will line up on all sides of the issue.

MONDAY: Survey respondents discuss the biggest obstacles to their operations in 2008

IN WEEK'S BUSINESS PRESS: The love-hate relationship between professionals and their high-tech gadgets has users praising productivity boosts and cursing round-the-clock disruptions.

Poll results: Asked of Review-Journal/Las Vegas Business Press readers in an online survey. The Review-Journal and Las Vegas Business Press sent this business survey to more than 2,000 local businesses in December. The questionnaire was distributed to subscribers of the newspaper's Push e-mail service, as well as members of local trade groups, including the North Las Vegas Chamber of Commerce.

BY THE NUMBERS
The Nevada State Education Association wants the gaming industry to pay more taxes to support schools in Nevada. The casino industry, however, argues that the tax on most large gaming companies should not increase from 6.75 percent to 9.75 percent because the industry already funds its fair share of the state budget. As a businessperson, do you support raising the state's gaming tax? Yes -- 51.6%
No -- 42.6%

The gaming industry also argues that if state legislators do decide additional funds are necessary, any tax increase should be broad-based and apply to all businesses, not just casinos. As a local businessperson, would you support a broad-based increase in business taxes that would raise your own costs if the money went to boost school funding?
Yes -- 31.5%
No -- 64.9%
Source: Review-Journal business survey

WHAT THEY SAID
"The tax rate on gaming in Nevada is significantly lower than in other states. It does not seem overly burdensome to me for gaming companies that are paying as much as 20 percent in other states to pay 9.75 percent here in Nevada."
-- ROD LEAVITT, LEAVITT INSURANCE

"YES (ON THE TEACHERS' UNION'S PROPOSAL), BUT BY ABOUT 1.5 PERCENT. IN ADDITION, THERE SHOULD BE A FAIR, BROAD-BASED BUSINESS TAX, NOT A GROSS RECEIPTS TAX. ALTHOUGH I WOULD SUPPORT A BUSINESS TAX, IT SHOULDN'T JUST BE FOR SCHOOLS. TRANSPORTATION AND CHILD WELFARE AND MANY OTHER AREAS COULD USE SOME FINANCIAL HELP."
-- ANONYMOUS

"THE LAST 50 YEARS OF OUR HISTORY AS A NATION HAVE DEMONSTRATED UNEQUIVOCALLY THE ONGOING FAILURE OF PUBLIC EDUCATION AS AN INSTITUTION, REGARDLESS OF THE MANNER AND THE EXTENT OF ITS FUNDING. BAD DEBT IS BAD DEBT, WHATEVER ITS SOURCE. THE GOVERNMENT SHOULD WITHDRAW FROM EDUCATION AND ALLOW IT TO BE SERVED BY THE PRIVATE SECTOR. THE PRIVATE SECTOR HAS SERVED THE INTERESTS OF NEVADA'S CITIZENS ABLY FOR GENERATIONS AND WILL CONTINUE TO DO SO; ADDITIONAL TAXES AND THE REQUISITE GOVERNMENTAL BUREAUCRACIES ATTENDANT UPON THEM ARE ILL-ADVISED AT THIS TIME."
-- ANONYMOUS

"WE SHOULD BE LOOKING AT A BROAD-BASED BUSINESS TAX THAT HITS EVERYONE, ESPECIALLY THOSE OUT-OF-STATE CORPORATIONS DOING BUSINESS IN NEVADA. I DO NOT WORK IN THE GAMING INDUSTRY, BY THE WAY."
-- ANONYMOUS

"OUTSIDE NEVADA, THE GAMING INDUSTRY PAYS SIGNIFICANTLY HIGHER TAXES THAN THE NEVADA OPERATIONS PAY. THE VISITORS PLACE A SUBSTANTIAL BURDEN ON COMMUNITY INFRASTRUCTURE. CASINOS SHOULD BE PAYING SIGNIFICANTLY MORE THAN THE 9.75 PERCENT RATE PROPOSED BY THE TEACHER'S UNION. MORE BROAD-BASED TAXES WILL HURT THE POSITIVE BUSINESS ENVIRONMENT AND PUT AN UNDUE STRAIN ON SMALL BUSINESSES THAT EMPLOY SO MANY PEOPLE. BETTER TO PLACE THE BURDEN ON GAMING NOW (WHICH WOULD STILL PAY LESS HERE THAN IN MANY STATES) AND BROADEN THE BUSINESS TAX BASE GRADUALLY OVER THE NEXT FIVE YEARS."
-- ANONYMOUS

"WE HAVE TO BE CAREFUL ABOUT TAXING BUSINESS AND THE CASINOS. WE NEED TO LOOK AT REAL ALTERNATIVES. IF YOU ADD MORE TAX TO BUSINESSES, BUSINESSES WILL LEAVE. IF YOU STRAP THE CASINOS WITH ADDITIONAL TAX, THOSE BUSINESS WILL HAVE A DIFFICULT TIME WITH BANKING COMPLIANCES. WE NEED TO LOOK AT THE ROOM TAX AND WHERE IT IS GOING. YES, THIS MONEY SHOULD GO TO EDUCATION AND OTHER COMMUNITY SUPPORTING PROJECTS ... LOOK AT OTHER TAX SPENDING AND LOCAL-GOVERNMENT SPENDING. THE LOCAL GOVERNMENT GIVES MORE THAN NECESSARY TO EMPLOYEES, ESPECIALLY TO THE PENSIONS, HOLIDAYS AND PAY SCALE. LOCAL GOVERNMENTS SHOULD TREAT THESE JOBS JUST AS REGULAR BUSINESSES DO. LET LOCAL GOVERNMENT MANAGE THEMSELVES FIRST, THEN THEY CAN LOOK TO OUR BUSINESSES."
-- JODY MACK, CARDIOVASCULAR BIOTHERAPEUTICS

"THE ASSOCIATION NEEDS TO DO MORE THAN THROW MONEY TO AN UNPROVEN SYSTEM, PERHAPS SOME CUTS IN THE TOP-HEAVY SUPERVISORY POSITIONS, AND DISTRIBUTING THAT MONEY TO RETAIN THE GOOD TEACHERS WHO ARE LEAVING. THERE IS PLENTY OF MONEY IN THE LOCAL COFFERS TO FUND TRANSPORTATION. WE SHOULD FOCUS ON GETTING OUR FAIR SHARE FROM THE FEDS."
-- ANONYMOUS

"THERE WAS A $1 BILLION TAX INCREASE IN 2003. BEFORE RAISING ANY TAXES, THERE SHOULD BE A THOROUGH REVIEW OF EXPENSES AND WHAT HAPPENED TO THE 2003 TAX INCREASE. THERE SHOULD ALSO BE A THOROUGH REVIEW OF PERSONNEL IN ALL LEVELS OF GOVERNMENT."
-- BOB COYLE, REPUBLIC SERVICES OF NEVADA

"THE GAMING INDUSTRY IN NEVADA PAYS LESS TAX THAN GAMING IN ANY OTHER PLACE IN THE WORLD. YES, THEY CAN AFFORD IT, AND YES, THEY SHOULD PAY IT. THEY SHOULD BE VOLUNTEERING."
-- ANONYMOUS