The city of Providence is facing a budget deficit. The Mayor is looking for additional revenues but raising taxes on its residents is not an option in the difficult economy. Providence is only18.1 square miles but is home to the Ivy League institutions Brown University and Rhode Island School of Design. It is also home to several other large colleges and universities and the Hasbro Childers’s Hospital, one of the top 30 children’s hospitals in the country. These entities along with others in the city of Providence are tax exempt and therefore do not contribute to Providence’s income base – property taxes. They draw services such as police, fire and snow plowing but they contribute to the economy of Providence in number of employees, purchases from Providence businesses and student and visitor spending. Do they get more in services than they provide to the City and is it time to tax them?