MINOR MEMOS.  Nearly 98% of the 1.5 million businesses in Florida paid no corporate income taxes last year, according to the St. Petersburg Times.  The corporate income tax rate is 5.5%, but companies have found ways to shelter their incomes . . . .  The European Commission said on November 28 that it will demand the French government collect $1 billion in back taxes from Electricité de France.  The French government will have one month to respond.