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When Herbert Greenberg sends one of his plumbers out to do an average one-day repair job, he spends $1,000 for labor and another $1,000 for materials.
But labor and materials aren't his only costs. Mr. Greenberg, president of Greene Mechanical Corp. in the Bronx, must pay the city $100 in filing fees and $82 in sales tax for the one-day job.
Of course, that's only a fraction of the overall taxes and fees Greene Mechanical pays as a cost of doing business in New York City. The company also pays occupancy, real estate and corporation taxes and licensing fees.
According to a National Federation of Independent Business Foundation study, small New York plumbing and contracting companies grossing $1.3 million and employing four people paid $65,115 in total taxes in 1990.
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Even so, the NFIBF example is more than the...