Spotlight: Business Costs Vary in State; L.A.’s Highest

The cost of doing business in California varies from city to city, with northern communities showing, on average, higher business taxes and other public fees than in the Southland. The survey by Los Angeles-based consultant Kosmont & Associates found Los Angeles to be the most expensive city in the state after considering all taxes and fees. However, because of low vacancy rates, rents in downtown San Francisco may be twice as high as rents in downtown Los Angeles.