<i>I agree completely with this article; as the son of a contractor, I&#x27;ve heard countless stories about how city regulations, without exception, cause good business practices to become frustrating.</i><p>I&#x27;m part of a small grant writing consulting firm, and the California Franchise Tax Board, along with New York State as a whole, both generate special hatred in my heart.<p>With any luck everyone in my firm will be out of CA and NYC within a year or so. Austin and Nashville are on the list of potential places to go.