Independent Business Rule

San Diego requires retail stores over 50,000 square feet to undergo a special review. … Read More

Many retail chains earn profits at stores nationwide, but have developed an accounting scheme to evade paying their full share of state corporate income taxes. Tax experts believe the practice is costing states billions of dollars in lost revenue.  It has also given chains an advantage over locally owned businesses, which must pay state income tax on all of their earnings. Twenty-three states are not vulnerable to these tax-evasion schemes, because they have enacted a policy known as combined reporting.… Read More

Small local and regional banks provide the majority of loans for small businesses. Expanding the nation’s network of small banks and preventing further consolidation in the banking industry is critical to ensuring access to credit for small businesses and new entrepreneurs. … Read More

Community Development Financial Institutions (CDFIs) are mission-driven financial institutions that invest in businesses and community development in low-wealth areas.… Read More

Since it was created 2004, the Pennsylvania Fresh Food Financing Initiative (FFFI) has financed 84 grocery stores in underserved urban and rural communities across the state.  Almost all of these stores are independent, locally owned businesses. They range from small greengrocers to natural foods cooperatives to large, full-service supermarkets.… Read More

One small but important part of the small business credit market are loans guaranteed by U.S. Small Business Administration (SBA). The goal of federal SBA loan guarantees is to enable banks and other qualified lenders to make loans to small businesses that fall just shy of meeting conventional lending criteria, thus expanding the number of small businesses that are able to obtain financing. These guarantees cost taxpayers very little as the program costs, including defaults, are largely covered by fees charged to borrowers.… Read More

States and municipalities have long evaluated the impact that large retail development projects may have on such things as traffic and the environment.  Some are now adopting policies that require that the economic and fiscal impact of these developments be considered as well.(Economic impacts include the effect on local businesses, jobs, and wages.  Fiscal impact refers … Read More

In August 2009, North Carolina passed a measure requiring large e-commerce retailers to collect and remit state sales taxes if they generate more than $10,000 in sales a year through in-state sales affiliates. … Read More

In 2006, McCall, Idaho, enacted an ordinance that limits formula restaurants to only 10% of the total number of restaurants and limits formula retail businesses to no more than 10% of the total number of "like businesses" in town.  … Read More