Local tax revenue includes

franchise taxes on utilities

property taxes on cars

sales taxes on alcohol

all of the above

The state and local business tax estimates presented

in this study reflect tax collections from July 2014

through June 2015 in most states. 1 These include

business property taxes; sales and excise taxes paid

by businesses on their input purchases and capital

expenditures; gross receipts taxes; corporate income

and franchise taxes; business and corporate license

taxes; unemployment insurance taxes; individual

income taxes paid by owners of noncorporate (passthrough) businesses; and other state and local taxes

that are the statutory liability of business taxpayers.