|
State and Local Taxes on Hypothetical Average Small Business Corporation - 1994
|
|
Rank
|
State
|
City
|
Tax
|
Pct.
Av.
|
|
1
|
Pennsylvania
|
Philadelphia
|
$96,044
|
236%
|
|
2
|
New
York
|
New
York
|
$80,556
|
198%
|
|
3
|
Massachusetts
|
Boston
|
$60,888
|
150%
|
|
4
|
Indiana
|
Indianapolis
|
$57,021
|
140%
|
|
5
|
Rhode
Island
|
Providence
|
$53,687
|
132%
|
|
6
|
Kentucky
|
Louisville
|
$51,759
|
127%
|
|
7
|
California
|
Los
Angeles
|
$51,550
|
127%
|
|
8
|
Arizona
|
Phoenix
|
$50,153
|
123%
|
|
9
|
Minnesota
|
St.
Paul
|
$50,060
|
123%
|
|
10
|
Ohio
|
Columbus
|
$49,935
|
123%
|
|
11
|
West
Virginia
|
Charleston
|
$49,289
|
121%
|
|
12
|
Connecticut
|
Hartford
|
$49,247
|
121%
|
|
13
|
Wisconsin
|
Madison
|
$48,355
|
119%
|
|
14
|
Oregon
|
Portland
|
$47,620
|
117%
|
|
15
|
New
York
|
Buffalo
|
$46,637
|
115%
|
|
16
|
New
Jersey
|
Newark
|
$44,376
|
109%
|
|
17
|
South
Carolina
|
Columbia
|
$44,268
|
109%
|
|
18
|
Mississippi
|
Jackson
|
$42,847
|
105%
|
|
19
|
Michigan
|
Detroit
|
$42,176
|
104%
|
|
20
|
Maine
|
Portland
|
$41,414
|
102%
|
|
|
Average
|
44
Cities
|
$40,671
|
100%
|
|
21
|
Kansas
|
Wichita
|
$40,216
|
99%
|
|
22
|
Idaho
|
Boise
|
$39,490
|
97%
|
|
23
|
Georgia
|
Atlanta
|
$39,260
|
97%
|
|
24
|
Maryland
|
Baltimore
|
$38,297
|
94%
|
|
25
|
Iowa
|
Des
Moines
|
$38,213
|
94%
|
|
26
|
Nebraska
|
Omaha
|
$37,022
|
91%
|
|
27
|
Missouri
|
Kansas
City
|
$37,006
|
91%
|
|
28
|
Florida
|
Tampa
|
$34,308
|
84%
|
|
29
|
Illinois
|
Chicago
|
$33,935
|
83%
|
|
30
|
Virginia
|
Richmond
|
$33,797
|
83%
|
|
31
|
Arkansas
|
Little
Rock
|
$33,257
|
82%
|
|
32
|
Colorado
|
Denver
|
$33,099
|
81%
|
|
33
|
New
Hampshire
|
Manchester
|
$32,584
|
80%
|
|
34
|
Oklahoma
|
Oklahoma
City
|
$31,870
|
78%
|
|
35
|
Tennessee
|
Memphis
|
$31,343
|
77%
|
|
36
|
Louisiana
|
Baton
Rouge
|
$29,031
|
71%
|
|
37
|
Utah
|
Salt
Lake
|
$28,551
|
70%
|
|
38
|
Texas
|
Houston
|
$28,469
|
70%
|
|
39
|
North
Carolina
|
Raleigh
|
$28,374
|
70%
|
|
40
|
New
Mexico
|
Albuquerque
|
$25,365
|
62%
|
|
41
|
Alabama
|
Montgomery
|
$20,124
|
49%
|
|
42
|
Nevada
|
Las
Vegas
|
$14,872
|
37%
|
|
43
|
Washington
|
Seattle
|
$13,930
|
34%
|
|
44
|
South
Dakota
|
Sioux
Falls
|
$9,263
|
23%
|
|
|
|
|
|
|
|
|