StateResident Tax RateNonresident Tax Rate

Bessemer1.00%sameBirmingham1.00%sameGadsden2.00%sameMacon County1.00%same1.50%(imposed on employer)Aurora$2.00 per month oncompensation over $250sameDenver$5.75 per month oncompensation over $500sameGreenwood Village$4.00 per month oncompensation over $250sameWilmington1.25%sameAdams County1.124%0.674%Allen County1.00%0.55%Bartholomew County1.25%0.50%Benton County2.29%0.54%Blackford County1.36%0.61%Boone County1.00%0.25%Brown County2.20%0.50%Carroll County1.55%0.40%Cass County2.50%0.50%Clark County2.00%0.75%Clay County2.25%0.25%Clinton County2.00%0.75%Crawford County1.00%0.50%Daviess County1.75%0.75%Dearborn County0.60%0.15%Decatur County1.33%0.58%DeKalb County1.50%0.75%Delaware County1.05%0.60%Dubois County1.00%0.55%Elkhart County1.50%0.50%Fayette County2.37%0.87%Floyd County1.15%0.65%Fountain County1.10%0.35%Franklin County1.25%0.50%Fulton County1.93%0.68%Gibson County0.50%0.50%Grant County2.25%0.75%Greene County1.00%0.25%Hamilton County1.00%0.25%

Local Income Tax Rates by Jurisdiction, 2011

 AlabamaCalifornia

San Franciscosame

ColoradoDelawareIndiana

 

Hancock County1.55%0.40%Harrison County1.00%0.50%Hendricks County1.40%0.65%Henry County1.25%0.50%Howard County1.60%0.55%Huntington County1.75%0.50%Jackson County1.60%0.75%Jasper County3.05%0.50%Jay County2.45%0.60%Jefferson County0.35%0.35%Jennings County1.25%0.50%Johnson County1.00%0.25%Knox County1.10%0.65%Kosciusko County1.00%0.475%LaGrange County1.40%0.65%LaPorte County0.95%0.70%Lawrence County1.75%0.25%Madison County1.75%0.625%Marion County1.62%0.405%Marshall County1.25%0.25%Martin County1.00%0.40%Miami County2.54%0.965%Monroe County1.05%0.2625%Montgomery County2.10%0.60%Morgan County2.72%0.52%Newton County1.00%0.25%Noble County1.50%0.75%Ohio County1.00%0.25%Orange County1.25%0.50%Owen County1.30%0.55%Parke County2.30%0.75%Perry County1.06%0.685%Pike County0.40%0.40%Porter County0.50%0.50%Posey County1.00%0.63%Pulaski County3.13%0.68%Putnam County1.50%0.75%Randolph County1.50%0.75%Ripley County1.38%0.63%Rush County1.50%0.75%St. Joseph County1.75%0.7375%Scott County1.41%0.4725%Shelby County1.25%0.50%Spencer County0.80%0.575%Starke County1.06%0.81%Steuben County1.79%0.54%Sullivan County0.30%0.30%Switzerland County1.00%0.25%Tippecanoe County1.10%0.65%Tipton County1.33%0.58%Union County1.50%0.50%

 

Vanderburgh County1.00%0.25%Vermillion County0.10%0.10%Vigo County1.25%0.75%Wabash County2.90%0.75%Warren County2.12%0.57%Warrick County0.50%0.50%Washington County1.50%0.75%Wayne County1.50%0.50%Wells County2.10%0.70%White County1.32%0.57%Whitley County1.2329%0.4829%Appanoose County1.00%sameAdairville1.50%sameAlexandria1.50%sameAllen County1.00%sameAshland1.50%sameAuburn1.50%sameAugusta1.00%sameBallard County1.00%sameBardstown0.50%sameBath County1.50%sameBeattyville1.00%sameBellevue2.50%sameBenton0.50%sameBerea2.00%sameBoone County1.45%sameBourbon County0.75%sameBowling Green1.85%sameBoyd County1.00%sameBoyle County0.75%sameBreathitt County1.00%sameBromley1.00%sameBrooksville1.75%sameBrownsville1.00%sameBurkesville1.00%sameButler County1.00%sameCadiz1.50%sameCaldwell County1.00%sameCalvert City0.50%same

Iowa

297 Iowa school districts impose an income tax surchargeranging between 1 and 20% of state income tax owed.

Kansas

30 Kansas counties, 105 Kansas cities, and 400 Kansas townships impose a local intangibles taxon interest, dividends, and securities transactions (but not wages). The tax rates are generallyuniform: county tax is 0.75% and city and township taxes are 2.25%. No city or township has arate higher than 2.25%, and 36 have a lower rate, as low as 0.25%. The taxes cumulatively raisedapproximately $2.4 million in 2008.

Kentucky