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Both states and localities have traditionally levied franchise taxes on utilities and cable television operators. Prior to the Internet Tax Freedom Act, many municipalities were studying the possibility of extending their franchise taxes to either ISPs, their customers, or both. The greatest practical problem associated with the collection of franchise taxes is the multiplicity of potential levies on a single retail customer; the ban on multiple taxation in the Internet Tax Freedom Act is a response, in part, to this issue. A correlative issue is the compliance burden on ISPs who must deal with competing franchise taxes in thousands of local jurisdictions, although the likelihood is such a burden would be passed on to customers.