Consider the following tax rate structure. Is it horizontally equitable? Why or why not? Is it vertically equitable? Why or why not? 
Definitions:
Planning Budget
A budget that is prepared for a specific level of activity; it outlines the expected revenues and expenses associated with a planned activity level.
Wells Serviced
The number of oil or gas wells that have undergone maintenance, repair, or installation services within a given period.
Personnel Expenses
Costs associated with employee compensation, including wages, benefits, and payroll taxes.
Client-Visits
The instances when a service provider meets with their clients, either in person or virtually, for consultation or service delivery.
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