There are a variety of ways that different municipalities spin this, so you need to be more specific about exactly what your friend is after. Some zones are only for manufacturers or only a single manufacturer; it's rare that a zone applies to all businesses that set up shop there.
Also, start-up operations rarely have enough cash flow for the first two years for taxes to be a major worry. None of my start-ups paid any taxes for the first few years. Only one ever owed anything, although sales tax was a hassle (but that's a pass-through anyway).
More information would be helpful.
__________________
"They that can give up essential liberty to obtain a little temporary safety deserve neither liberty nor safety." - B. Franklin
"There ought to be limits to freedom." - George W. Bush
"We have met the enemy and he is us." - Pogo
|