There are about 170 cities in the US where individual residents pay federal income tax, AND state income tax, AND ALSO local municipal income tax. Usually they

There are about 170 cities in the US where individual residents pay federal income tax, AND state income tax, AND ALSO local municipal income tax. Usually they use the 'taxable income' line item from your federal 1040, and charge you a percentage of that. Baltimore and NYC charge about 3% of your 1040. https://taxfoundation.org/city-income-taxes/ https://taxfoundation.org/city-income-taxes/ You may be referring to city business profits tax, sales, or property tax, but that's unrelated.