A proposed business-to-business tax is up for debate in the Maryland General Assembly. Yesterday, state Senate and House committees held hearings on the proposal that would apply a two-point-five-percent tax on services that businesses perform for each other. Opponents include the Computer & Communications Industry Association. Officials with CCIA say the tax would place an undue burden on many Maryland businesses, with costs ultimately passed on to consumers. If approved, the new tax would generate an estimated one-billion dollars in revenue as the state grapples with a three-billion-dollar-plus budget deficit.