CHICAGO (WBBM NEWSRADIO) — Mayor Emanuel and Governor Rauner had somewhat different perspectives on Chicago making the list of 20 possible sites for Amazon’s much sought-after second headquarters.

To be clear, Governor Rauner said that Chicago and Illinois have a lot to offer Amazon – everything it needs, he told reporters in the south suburbs. But, he said, Illinois has taxes.

“The state of Washington, where they are coming from, does not have an income tax. They don’t have any income tax, so I think we’ll have a better case to make to Amazon if we show that we are disciplined with our own taxes, that we work to keep our taxes low and help bring our taxes down,” Rauner said.

Mayor Emanuel seemed to exert effort to keep from getting personal, saying, what is important is the educated work force, transportation and more.

“It would be helpful if the state was pulling with us, but that said, it’s not about one person it’s about the depth and strength,” Emanuel said.