Brattleboro requires all proposals for retail stores in excess of 65,000 square feet to undergo an economic and community impact analysis. Continue reading
Benicia, a town of 27,000 people located about 40 miles northeast of San Francisco, has adopted two ordinances, which stipulate that retail stores larger than 20,000 square feet and formula restaurants will not be approved unless they meet certain criteria. Continue reading
In 2008, New York enacted a pioneering law that requires many large online retailers to begin collecting sales taxes on purchases shipped to the state, even if they have no operations or employees there. Continue reading
Changes in state tax formulas, often made at the behest of big business lobbyists, have led to a sharp increase in the amount of "nowhere" income — corporate profits that are not taxable in any state. Throwback rules are a simple means of eliminating nowhere income and ensuring a fair playing field for local businesses that cannot convert profits into tax-free "nowhere" income. Continue reading
The comprehensive plan in Caroline, New York, calls for "[e]ncouraging locally owned businesses that integrate with the rural residential and agricultural nature of the town, and discouraging commercial development that would negatively affect local agricultural, business, and residential communities." Continue reading
The comprehensive plans requires that the city work to "maintain a low unemployment rate and promote diversification of the local economy" and"support existing businesses and industries and the establishment of locally owned, managed, or controlled small businesses." Continue reading
The town’s plan states, "Rather than establishing competing shopping centers in the Town to provide basic goods and services, the Village commercial center. . . should remain the center for shopping in the community." Continue reading
The comprehensive plan lists among its objectives "support [for] small, locally owned businesses" and "prevent[tion of] commercial sprawl outside the county’s existing traditional commercial centers." Continue reading
This bill would impose a 3 percent tax on the gross receipts (total sales) of any stores over 60,000 square feet that are located outside of a downtown. Continue reading
This bill would impose a tax on the gross receipts (revenue) of retail stores that have more than $20 million annually in sales and either do not provide employee compensation worth at least $22,000 per year (including wages, insurance, vacation, and other benefits) or have more than one-quarter of their employees working less than 40 hours a week. Continue reading
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