$VAR1 = {
          'retailer-2247.txt.gz' => {
                                      'logo' => 'http://cfsi.pgcdn.com/images/retbutton_2247.gif',
                                      'mid' => '2247',
                                      'feedCount' => undef,
                                      'feedNumbers' => undef,
                                      'url' => 'http://tracking.searchmarketing.com',
                                      'merchant' => '1STOPlighting',
                                      'type' => 'CPC',
                                      'parentAccount' => undef,
                                      'feedName' => 'retailer-2247.txt.gz'
                                    }
     }
##</code><code>##

{
          '19428' => {
                       'rate' => [
                                   '7.000'
                                 ],
                       'state' => [
                                    'NJ'
                                  ]
                     },
          '2247' => {
                      'rate' => [
                                  '9.750',
                                  '7.000'
                                ],
                      'state' => [
                                   'IL',
                                   'IN'
                                 ]
                    }
}
##</code><code>##

  <merchant id="2247">
    <name>1STOPlighting</name>
    <url>http://tracking.searchmarketing.com</url>
    <type>CPC</type>
    <logoUrl>http://cfsi.pgcdn.com/images/retbutton_2247.gif</logoUrl>
    <ntParentAcct>5403020</ntParentAcct>
    <feedCount>1</feedCount>
    <feedNumbers>1</feedNumbers>
    <StateTax>IL, IN</StateTax>
</code

PERL Code I've written, it's using XML::LibXML module to handle encoding cases.

<code>
#!/usr/bin/perl

use Net::SFTP::Foreign;
use IO::Uncompress::Gunzip qw(gunzip $GunzipError);
use URI::Escape;
use Net::FTP;
use XML::LibXML;
use Data::Dumper;

$mdFile = "meta.xml";
my @feedFiles = <*.gz>;
$fileRef = \@feedFiles;
@cpaAccts = ("402", "1888", "2379", "5316", "12968", "24379", "25101", "25518");
my $taxFile = "taxinfo.txt";

## Getting hash of taxFile
my %midHash = &readTax($taxFile);

## Getting hash of metaData
&writeXml(@$fileRef);
print Dumper(\%metaHash);

## subroutine to get the hash of TaxFile 
sub readTax	{
my ($taxFile) = @_;
my %sidHash=();

open(IN, $taxFile) || die "$taxFile couldn't be opened $@\n";
while(<IN>)	{
	chomp;
	next if /Retid/;
	my ($sid, $state, $rate) = split /\s+/;
	push @{$sidHash{$sid}{state}}, $state;
	push @{$sidHash{$sid}{rate}} , $rate;
}
	return %sidHash;
}

## subroutine to get the hash of feeds pgmetadata.xml
sub writeXml {
	@feeds = @_;
	# Read the cpa accts into a hash
	%cpaHash = map { $cpaAccts[$_] => 1 } (0..$#cpaAccts);

	foreach $fr (@feeds) {

		$f = $fr;
		
		open(IN,sprintf("zcat %s |", $f)) || die "Could not open pipe for $f : $!";

		while(<IN>) {
			next if $. == 1;
			if ($. == 2) {

				@feedLine = split('\t');

				$metaHash{$f}{feedName} = $f;
				$metaHash{$f}{mid} = $feedLine[0];
				if ($cpaHash{$feedLine[0]} > 0) {
					$metaHash{$f}{type} = 'CPA';
				} else {
					$metaHash{$f}{type} = 'CPC';
				}
				$feedLine[4] =~ s/_/ /g;
				$metaHash{$f}{merchant} = $feedLine[4];
				$metaHash{$f}{logo} = $feedLine[5];
				$tempUrl = uri_unescape($feedLine[18]);
				($metaHash{$f}{url}) = $tempUrl =~ /.*(http[s]?:\/\/[^\/\?&]+)/;
				$metaHash{$f}{parentAccount} = $parentAccount;
				$metaHash{$f}{feedCount} = $feedCount;
				$metaHash{$f}{feedNumbers} = $feedNumbers;
	
				last;
			}
		}

		close IN;

	}

	return %metaHash;

}

## Subroutine to create XML file
sub writeMetaDataFile {

	my (%tmpMetaHash) = @_;

	open(OUTXML,">$mdFile") || die "Could not open $mdFile for Writing";

	$doc = XML::LibXML::Document->new();
	$root = $doc->createElement('merchants');
	$doc->setDocumentElement($root);


	foreach $k (sort keys %tmpMetaHash) {

		my $merchant = $doc->createElement('merchant');
		$merchant->setAttribute('id',$tmpMetaHash{$k}{mid});
		$root->appendChild($merchant);
		$merchant->appendTextChild('name',$tmpMetaHash{$k}{merchant});
		$merchant->appendTextChild('url',$tmpMetaHash{$k}{url});
		$merchant->appendTextChild('type',$tmpMetaHash{$k}{type});
		$merchant->appendTextChild('logoUrl',$tmpMetaHash{$k}{logo});
		$merchant->appendTextChild('ntParentAcct',$parentAcct);
		$merchant->appendTextChild('feedCount',$feedCount);
		$merchant->appendTextChild('feedNumbers',$feedNumbers);

	}
	
	print OUTXML $doc->toString(1);

	push @ftpFiles, $mdFile;

}