05/31/2010 05:12 am ET Updated May 25, 2011

Least Costly Cities For Business - Tampa, Atlanta Top KPMG's List

As economic conditions begin to thaw, look for cities that offer the lowest operating costs to be the first beneficiaries of increased business activity. Audit, tax and advisory firm KPMG released its survey of the least expensive U.S. large cities to do business in on Tuesday, with Tampa, Atlanta, and Miami topping the list.

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