This may surprise you, because it is one that is seldom discussed, but perhaps my most hated tax is local (usually county level) business personal property tax.
Why? The actual tax bill itself is trivial. The problem is that the paperwork is incredibly irritating. Essentially, by each location, we have to keep track of every computer, printer, vehicle, fax machine, filing cabinet, microwave, store shelf, refrigerator, trailer, lawn mower, leaf blower (etc. etc. etc.) we own and report the value of every asset by class of equipment and year of acquisition. And then we have to report additions and deletions to these assets. When you consider we operate in over 30 counties, this becomes a big pain in the butt.
The net effect is that it is an enormous hassle that results in very few tax collections. Kudos to states like Florida, that have recently initiated exemptions for companies with asset totals under a certain number. In a lot of states I would happily pay a slightly higher fixed amount of money in lieu of all the tracking and reporting.