My story of his most hated tax actually goes back to the seventies, and the first time I proudly filed a DBA with the town. I was bemused (well, OK, horrified) to receive in the mail an annual “form of list” tax form, where I was supposed to list every business asset so it could be taxed. Since I had nothing much (maybe $100 worth) and was rebellious to boot, I ignored it. Ever since, though, I have cringed at the idea of what some businesses much go through to do that reporting for what would be a modest tax.
Much later, I did run into paying local property tax on the contents of an office. We had filed a DBA in the town where we originated, but never did one in the town where we rented the office. Eventually they caught up with us and sent in someone to poke around and talk to mem then sent a bill based on what they imagined the value of the chattels in the office to be. Most of what was in there was actually client property and/or undiscarded junk, and even if it weren’t, the total was laughable. Yet the property tax bill was too low to be worth fighting.