New York City’s business tax structure is just as bad as the state’s, business owners said.

“Everybody always wants to lower taxes,” said Michael Frankel, founder and CEO of HULEDET, a birthday-coupon registry that employs four. “Who wants to pay more than you have to?”

Not surprisingly, the Tax Foundation’s 2015 State Business Tax Climate Index ranked the competitiveness of New York’s tax system 49th nationwide, ahead of just New Jersey.

“New York,” said Jon Lieber, chief economist of Thumbtack, “may have to work harder to create an environment that is appealing for small business — making regulation and the tax code simpler.”