Key FindingsIntroductionA Short History of Local Income TaxesRationale For Local Income TaxesTypes of Local Income TaxesLocal Income Tax Rates in 2019Notes Local income taxes are imposed by 4,964 taxing jurisdictions across 17 states, with a heavy concentration in Rust Belt states, particularly Ohio and Pennsylvania.Depending on the state, local income taxes may be levied by counties, municipalities, school districts, or special districts, with most levied by municipalities (3,816) and school districts (954). Local income taxes are imposed by 4,964 taxing jurisdictions across 17 states, with a heavy concentration in Rust Belt states, particularly Ohio and Pennsylvania.Depending on the state, local income taxes may be levied by counties, municipalities, school districts, or special districts, with most levied by municipalities (3,816) and school districts (954).Six states rely on income taxes for more than 10 percent of local tax collections, while the local income taxes in five states capture more than 1 percent of adjusted gross income.Nonresidents are sometimes subject to a lower rate than residents, or not taxed at all, in recognition that they receive fewer benefits than do residents.See moreNew content will be added above the current area of focus upon selectionSee more on taxfoundation.orgLocal income tax rates by statehttps://www.tax-rates.org/taxtables/local-income-tax-by-stateWeb4 rows · 2022
Local Income
Taxes By State. Fourteen states allow counties and cities to …