Correct assessment.

Regarding the Oct. 2 op-ed headlined "Wiping Out L.A.'s Business Tax Is a Long-Term Investment" in which City Attorney Rocky Delgadillo explains his rationale for his call to eliminate the city's business tax.

Delgadillo is correct in his assessment that Los Angeles is considered a "high-cost" city in which to conduct business, largely due to high business taxes on gross receipts. When you consider that three of L.A.'s larger neighboring cities don't even have businesses taxes, it's clear that this should be a priority at City Hall.

The Greuel-Garcetti tax cuts have helped to put Los Angeles on the right path, but we are still a long way from being ranked among the most business friendly cities. The business community is going to have to do more to demonstrate that business tax cuts have been proven to attract new businesses to L.A., resulting in more revenues and more jobs.

Brendan L. Huffman, President

Valley Industry & Commerce Association

Sherman Oaks