Lexington received a tax index score of 93.0 in the small-sized city category of KPMG International's study, released last week, of cities with the most favorable tax structures for business. The study examined taxes such as property, income, capital and sales. The 93.0 score means Lexington's tax costs are 7 percent below the U.S. national average of 100.0. Small cities — defined as populations between 100,000 and 500,000 — ranking above Lexington were Saginaw, Mich. (92.0), Cheyenne, Wyo. (92.1), Cedar Rapids, Iowa (92.1), Sioux Falls, S.D. (92.8), and Shreveport, La. (92.9).