Which of the following statements best describes the impact of local tax jurisdictions on businesses?

a$)$ Local tax jurisdictions have no effect on businesses operating within their boundaries.

b$)$ Businesses are subject to the same tax rates and regulations across all local tax jurisdictions.

c$)$ Local tax jurisdictions may impose additional taxes and regulatory requirements on businesses.

d$)$ Businesses are only responsible for paying taxes to their state government, not to local jurisdictions.