To impose a 6 percent tax on a wide variety of services, including various personal services, and a number of services used primarily by businesses. Altogether the new tax will take some $750 million. Major components include a $230 million tax on business consultant services, $98 million on "office administration" services, and $50 million on janitorial services, to name just a few. More than half the revenue is from taxing business services. The bill is part of a package to avoid spending cuts in the Fiscal Year 2007-2008 budget; the other major tax increase is to raise the state income tax from 3.9 percent to 4.35 percent (House Bill 5194).