I don’t think highly of California’s business climate. Still, things could be worse: I could be in Philadelphia. The City of Brotherly Love has sunk to a new low.

After going after penny-ante bloggers the city’s Revenue Department has been tasked with administering a new Tobacco Tax. All businesses with a business tax account were sent a form that must be completed by September 30th, or they’ll have a new Tobacco Tax Form filing requirement…and there’s a $5,000 penalty for not filing the form.

I have a couple of clients in Philadelphia (neither sell anything). I’ll be letting them know that they must complete this useless form and return it. It is, as noted by Kelly at Taxgirl.com, a waste of time and money.

Another reason that, on the whole, I’d rather not be in Philadelphia.