Unless you want to play a game of semantics calling it "Income Taxes" -- A Franchise Tax, Franchise Fees, Filing Fees, UBTax or under whatever name one chooses - it will not negate the fact that NJ, NY and NYC each take a slice from the LLC. One can easily verify this: NY calls it a NYS Dept of Taxation LLC Filing Fee, paid on form IT-204-LL NYC calls it a City of NY Dept of Finance Unincorporated Business Tax, paid on form NYC204 NJ calls it a State of NJ Partnership Filing Fee, paid on form PART-100 (though a husband/wife only partnership/LLC is one of several exemptions) Some of these fees can run into the 10's of thousands of dollars for the unwary.
There is no semantics game. I thought the subject here is tax on income, not filing fees or other costs of doing business. There are tons of taxes on everything a person or an entity does - sales taxes, utility taxes, telephone taxes, fuel taxes etc etc etc.
The items I mentioned in NYC & CA, arrise to a significant level if the LLC has income in a very direct manner. They all have a floor if there is income or even a loss, again in a very direct manner if the LLC is being operated for profit (with various exclusions and exemptions that can be used).