has released its 2nd annual Small Business Friendliness Survey, showing Florida’s performance roughly mirrored that of last year, earning a ‘C-‘ grade overall, though with a ‘B+’ for its tax code. Florida slipped slightly, dropping from a ‘C’ overall grade in 2012 to a ‘C-‘ this year. Florida’s highest grade was a ‘B+’ for its business-friendly tax code, and business owners noted the relative ease of understanding and filing taxes in the state. Florida also earned a ‘B’ for the ease of hiring an additional employee in the state. The state earned a ‘C’ grade for its small business networking and training programs.