TOWN OF TONAWANDA, NY-- WalletHub is out with its list of the best small cities to start a business.

At number 14 is the Town of Tonawanda.

The study looked at more than 1,200 communities across the country, and while Tonawanda ranked almost at the bottom for "access to resources", it got high marks for business costs including office space affordability and cost of living.

Cheektowaga and West Seneca also ranked in the top one hundred on the list.

Source: WalletHub