The Kosmont-Rose Institute Cost of Doing Business Survey just released for 2006 shows that some of the neighboring cities to Los Angeles have gotten pretty pricey for businesses, largely because of energy and other utility tax rates and property taxes. The survey also found that the recent business tax reform measures in the city of Los Angeles did little to impact the cost of doing business in that city. According to the Kosmont-Rose survey, Los Angeles ranks 16th in the nation in the expense of doing business. Among greater Valley cities, Burbank was second to Los Angeles in costliness, followed by Calabasas, Santa Clarita, Thousand Oaks, Glendale, Agoura Hills and Westlake Village. Westlake Village, which has no business taxes or fees whatsoever, ranks lowest within the greater San Fernando Valley for cost of doing business, according to the Kosmont-Rose Survey, followed by Agoura Hills, which imposes a flat rate, minimal fee on businesses and Glendale, which also has no taxes or fees, but where the property taxes are higher than in Agoura Hills. Thousand Oaks, which does charge gross receipts taxes, ranked just behind Glendale, primarily because the city charges no utility taxes. Santa Clarita, although it also has no business taxes or fees or utility taxes, still ranked fourth most expensive among greater Valley cities because of its sales and property taxes. Calabasas, which the Kosmont-Rose survey ranked with $$$$, landed just behind Burbank and Glendale among greater Valley cities because of its utility user tax rates, property taxes and sales tax rates, although the city charges no business tax. Burbank with utility tax rates higher than Calabasas, ranked as the second most expensive among Valley cities. Calling the recent business tax reform in Los Angeles “cosmetic,” the Kosmont-Rose survey said it did little to improve the city’s overall cost rating.