Out of 75 business problems, owners cited tax code complexity, frequent changes in the tax code and the depletion of earnings needed to grow the firm as 6th, 7th and 8th, behind health-care costs, uncertainty about the economy, energy costs, uncertainty about government policy and the cost of regulations and red tape, rounding out the top five.

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Many business owners blame the complex tax code, which doesn't offer black-and-white standards for telling the difference.

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Collaboration with Microsoft resulted in a feature that lets Focus owners punch in their zip code and see if their local utility offers lower rates for electricity use when demand is low.

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