Rental rates in Chattanooga are low. Centrally-located office space averages $1.77 per square foot per year, out-of-town office space averages $1.77 and industrial space averages $0.28.

Average annual salaries also offer advantages. Secretarial wages are estimated to be $23,540 per year, middle management $45,820, and manual workers $21,830, according the US Department of Labor’s Metropolitan Area Occupational Employment & Wage Estimates.

Chattanooga is known for having well-educated employees with a solid work ethic. Job turnover is low and dedication high.

Chattanooga's not-too-distant neighbour Huntsville, Alabama, came in second place, while Jacksonville, New Orleans, and Okalahoma City shared third place.

State: Alabama, Iowa and Texas

With so many superb entries, this was a tough decision. Therefore, the judges awarded Alabama, Iowa and Texas joint first place in this category.

In Alabama, the rent for class-A space in the central business districts (CBD) ranges from $20.25 per square foot in Birmingham, to $15.50 per square foot in Huntsville. For class B space in the CBD, Birmingham offers $16.50 per square foot, Huntsville $13 per square foot. For out-of-town class-A office space, Birmingham offers $19.25 per square foot compared with Huntsville at $16.00 per square foot. Rents for industrial space range from $1 to $3.50 per square foot.

Salaries vary. The average annual salary for secretaries is $21,840 and manual workers’ wages average $9.05 per hour. Wages for middle managers vary greatly by industry.

In Iowa, the price of centrally-located office space averages $165.66 per square metre, out-of-town office space $164.90 and industrial premises $46.17. The average annual salary of a secretary is $24,300, a middle manager $37,730 and a manual worker $12.72 per hour.

In Texas, business costs are reasonable with rental rates for centrally-located office space spanning $20.47 per square foot in Houston in 2003 to $17.49 per square foot in Dallas for Q4/2004. Industrial space is about $3.35 to $6.13 per square foot in Houston and $2.75 to $7.50 per square foot in Dallas. Secretaries earn about $22,925 per year, middle managers $57,626 and manual workers $17,663.