13. A fine is a tax for doing wrong. A tax is a fine for doing well.
Top Tax Procrastinating Cities 10. Los Angeles, Calif. 9. San Antonio, Texas 8. Las Vegas, Nevada 7. Seattle, Wash. 6. San Diego, Calif. 5. San Francisco 4. Austin, Texas 3. Houston, Texas 2. New York, N.Y. 1. Chicago, Ill.