Low wages, energy and tax rates, along with limited unionization, combine to make Birmingham an extremely attractive location for business.Telecommunications is the second largest industry in Birmingham, with BellSouthheadquartered there. The remaining employees are in factories, producing such items as chemicals, transportation equipment, and pipe - all this in addition to the still-important manufacture of steel and iron.The University of Alabama, the citys largest employer, is located here. Other notable employers are BellSouth, Commissioners Office, General Motors, UAB, Vulcan Life Insurance Company, Carraway Methodist Medical Center, Corporate Realty, Med Board of Birmingham, and University of Alabama Hospital. Birmingham also enjoys the lowest per capita property tax in the country. Alabama also offers newcomers a tax credit for long-term capital investment.The Birmingham Business Journal is in the Birmingham (Anniston and Tuscaloosa), AL DMA. The Birmingham Business Journal is part of the City Business Journal Network and offers ROP and insert advertising opportunities in its daily circulation. Echo Media has direct relationships with over 7,500 newspapers providing tremendous local coverage.