Why don't you read his post again and tell us where Biden comes into play? He was talking about the way Dems and local gov'ts tax businesses. (Happens with repub locals too, but not as bad in my experience).
You jumped in with some BS comment about businesses not having to pay taxes if they don't make money- that was false and totally out of context.
I never mentioned Biden either- I just pointed out that there are plenty of taxes I paid in my business that were not linked to earnings in any way. Unemployment and workman's comp are calculated as a percentage of payroll- it doesn't matter if you made money or not. Personal property is given an assessed value, and taxed a percentage of the value, period. Real property same.
Payroll taxes- 940's and 941's are based on payroll, not earnings.