And it’s not only the major cities that are looking to fill their coffers off the back of hurting businesses.  For example, we’d point to Michigan, where the state legislature sought to help businesses get back on their feet by passing 5 bills that all would have altered the tax liabilities of businesses within the state. Three of the bills would have allowed businesses to enter payment plans for sales, use and income withholding taxes due March through August and deferring those payments in installments until November 20 of this year. And two other bills would have allowed property owners to defer payments of taxes levied in 2020 until the first of March, 2021 and no interest accruing until June 1, 2021. Despite the overwhelming support for the relief bills, Governor Gretchen Whitmer vetoed all five measures. Whether the legislature will override her vetoes remains to be seen. On the flip side of the coin, early last month, the state of Louisiana suspended the state corporate franchise tax for small business corporations on the first $300,000 of taxable capital. In addition, the Bayou State is also suspending a first-time initial franchise tax of $110 from July 1 of this year until June 30 of 2021.