ATLANTA, Georgia
Population: 456,002
Unemployment: 6.0 percent
Sales Tax: 8.0 percent

Little wonder that when GE CEO Jeffrey Immelt recently said his company may look to relocate to a city with a “pro-business environment,” Atlanta was immediately mentioned.
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CHEYENNE, Wyoming
Population: 62,845
Unemployment: 3.4 percent
Sales Tax: 6.0 percent

The largest city in a state with very low (in some cases zero) taxes, Cheyenne has become a popular destination for tech outfits ranging from a Microsoft data center to a super
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HOUSTON, Texas
Population: 2,239,558
Unemployment: 4.7 percent
Sales Tax: 8.25 percent

Some have predicted that dark days for the oil industry could mean dire ones for Houston, oblivious to how diversified the local economy has become: of its top 10 fastest grow
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INDIANAPOLIS, Indiana
Population: 848,788
Unemployment: 4.5 percent
Sales Tax: 7.0 percent

The diversified economy that draws strength from such stalwarts as Eli Lilly and Brightpoint as well as a wave of new tech startups benefits from low taxes—the state cor
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LAS VEGAS, Nevada
Population: 613,599
Unemployment: 7.0 percent
Sales Tax: 8.1 percent

Consistently ranked as one of the top three convention cities in the U.S. means local businesses have a steady stream of new business contacts and resources. And if you want t
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MIAMI, Florida
Population: 430,332
Unemployment: 5.7 percent
Sales Tax: 7.0 percent

Called the unofficial “Capital of Latin America,” Miami’s deep economic ties to that region figure only to grow as South America becomes a more significant market and when
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NASHVILLE, Tennessee
Population: 644,014
Unemployment: 5.1 percent
Sales Tax: 9.25 percent

What distinguishes Nashville is a sense of collaboration, whether it’s the Entrepreneur Center incubator which helps startups in fields such as tech and healthcare—Nas
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SALT LAKE CITY, Utah
Population: 190,884
Unemployment: 3.6 percent
Sales Tax: 6.85 percent

Let’s make this simple: Salt Lake City is a great place for business because it’s young, inexpensive and smart. The city’s median age is a spry 30.9, more than six y
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SAN FRANCISCO, California
Population: 852,469
Unemployment: 4.2 percent
Sales Tax: 8.75 percent

“The City by the Bay” is expensive, whether you’re starting a business or renting a one-bedroom apartment. But included in the price is access to one of the sma
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SEATTLE, Washington
Population: 668,342
Unemployment: 4.1 percent
Sales Tax: 9.6 percent

Seattle is entering the conversation of great tech centers with its 12 percent tech job growth, a number that outpaces Silicon Valley, and it produces more tech patents than
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