The arrival of national chain stores often drives-up commercial rents, forcing out small, locally owned businesses that serve the everyday needs of the surrounding neighborhood. This typically occurs when a shopping area becomes a destination for tourists or others who live outside of the immediate area. Neighbors may find their local hardware store or grocery replaced … Read More
There are two primary pieces of local land use policy: the comprehensive plan and the zoning code. The comprehensive plan is essentially a vision statement containing general guidelines for development in a local jurisdiction. The plan is then implemented through the zoning code.… Read More
In the mid 2000s, several states considered legislation that would impose a tax on large retail stores. None of these bills passed, but we include two examples here. … Read More
Sponsored by Assemblyman Darrell Steinberg of Sacramento, AB 680 would establish a system for sharing sales tax revenue among the 18 municipalities in the Sacramento metropolitan region. Because of limitations on how much revenue cities can raise through property taxes, California cities are especially dependent on sales taxes.… Read More
Regional tax-base sharing was implemented in the seven-county Twin Cities metro in 1971. Each community contributes 40 percent of the growth of its commercial and industrial property tax base after 1971 to a regional pool.… Read More
Unlike the United States, the European Union never considered making the internet a tax-free zone. To exempt internet sales from taxation, in the European view, would be to violate the principle of neutrality, as described in an OECD report on the "framework conditions" for electronic commerce.… Read More
The drive for increased property tax revenue, and in some cases sales tax revenue, can lead local governments to make land use decisions that conflict with other planning and economic development goals. A community might reject much needed affordable housing in favor of expensive homes, for example, or forego office buildings with high-paying jobs in favor of big box retail stores with low-wage jobs, in anticipation of generating more tax revenue with a comparatively smaller burden on public services.… Read More
Divorcement laws are designed to prevent oil companies from using their power within the supply chain to manipulate prices and force independent and franchise gas station owners out of business.… Read More