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Local Income Tax Rates by Jurisdiction, 2011

State
Alabama Bessemer Birmingham Gadsden Macon County California San Francisco Colorado Aurora Denver Greenwood Village Delaware Wilmington Indiana Adams County Allen County Bartholomew County Benton County Blackford County Boone County Brown County Carroll County Cass County Clark County Clay County Clinton County Crawford County Daviess County Dearborn County Decatur County DeKalb County Delaware County Dubois County Elkhart County Fayette County Floyd County Fountain County Franklin County Fulton County Gibson County Grant County Greene County Hamilton County $2.00 per month on compensation over $250 $5.75 per month on compensation over $500 $4.00 per month on compensation over $250 1.25% 1.124% 1.00% 1.25% 2.29% 1.36% 1.00% 2.20% 1.55% 2.50% 2.00% 2.25% 2.00% 1.00% 1.75% 0.60% 1.33% 1.50% 1.05% 1.00% 1.50% 2.37% 1.15% 1.10% 1.25% 1.93% 0.50% 2.25% 1.00% 1.00% same same same same 0.674% 0.55% 0.50% 0.54% 0.61% 0.25% 0.50% 0.40% 0.50% 0.75% 0.25% 0.75% 0.50% 0.75% 0.15% 0.58% 0.75% 0.60% 0.55% 0.50% 0.87% 0.65% 0.35% 0.50% 0.68% 0.50% 0.75% 0.25% 0.25%

Resident Tax Rate
1.00% 1.00% 2.00% 1.00% 1.50% (imposed on employer)

Nonresident Tax Rate
same same same same same

Hancock County Harrison County Hendricks County Henry County Howard County Huntington County Jackson County Jasper County Jay County Jefferson County Jennings County Johnson County Knox County Kosciusko County LaGrange County LaPorte County Lawrence County Madison County Marion County Marshall County Martin County Miami County Monroe County Montgomery County Morgan County Newton County Noble County Ohio County Orange County Owen County Parke County Perry County Pike County Porter County Posey County Pulaski County Putnam County Randolph County Ripley County Rush County St. Joseph County Scott County Shelby County Spencer County Starke County Steuben County Sullivan County Switzerland County Tippecanoe County Tipton County Union County

1.55% 1.00% 1.40% 1.25% 1.60% 1.75% 1.60% 3.05% 2.45% 0.35% 1.25% 1.00% 1.10% 1.00% 1.40% 0.95% 1.75% 1.75% 1.62% 1.25% 1.00% 2.54% 1.05% 2.10% 2.72% 1.00% 1.50% 1.00% 1.25% 1.30% 2.30% 1.06% 0.40% 0.50% 1.00% 3.13% 1.50% 1.50% 1.38% 1.50% 1.75% 1.41% 1.25% 0.80% 1.06% 1.79% 0.30% 1.00% 1.10% 1.33% 1.50%

0.40% 0.50% 0.65% 0.50% 0.55% 0.50% 0.75% 0.50% 0.60% 0.35% 0.50% 0.25% 0.65% 0.475% 0.65% 0.70% 0.25% 0.625% 0.405% 0.25% 0.40% 0.965% 0.2625% 0.60% 0.52% 0.25% 0.75% 0.25% 0.50% 0.55% 0.75% 0.685% 0.40% 0.50% 0.63% 0.68% 0.75% 0.75% 0.63% 0.75% 0.7375% 0.4725% 0.50% 0.575% 0.81% 0.54% 0.30% 0.25% 0.65% 0.58% 0.50%

Vanderburgh County 1.00% Vermillion County 0.10% Vigo County 1.25% Wabash County 2.90% Warren County 2.12% Warrick County 0.50% Washington County 1.50% Wayne County 1.50% Wells County 2.10% White County 1.32% Whitley County 1.2329% Iowa Appanoose County 1.00% 297 Iowa school districts impose an income tax surcharge ranging between 1 and 20% of state income tax owed. Kansas

0.25% 0.10% 0.75% 0.75% 0.57% 0.50% 0.75% 0.50% 0.70% 0.57% 0.4829% same

30 Kansas counties, 105 Kansas cities, and 400 Kansas townships impose a local intangibles tax on interest, dividends, and securities transactions (but not wages). The tax rates are generally uniform: county tax is 0.75% and city and township taxes are 2.25%. No city or township has a rate higher than 2.25%, and 36 have a lower rate, as low as 0.25%. The taxes cumulatively raised approximately $2.4 million in 2008. Kentucky Adairville Alexandria Allen County Ashland Auburn Augusta Ballard County Bardstown Bath County Beattyville Bellevue Benton Berea Boone County Bourbon County Bowling Green Boyd County Boyle County Breathitt County Bromley Brooksville Brownsville Burkesville Butler County Cadiz Caldwell County Calvert City

1.50% 1.50% 1.00% 1.50% 1.50% 1.00% 1.00% 0.50% 1.50% 1.00% 2.50% 0.50% 2.00% 1.45% 0.75% 1.85% 1.00% 0.75% 1.00% 1.00% 1.75% 1.00% 1.00% 1.00% 1.50% 1.00% 0.50%

same same same same same same same same same same same same same same same same same same same same same same same same same same same

Campbell County Campbellsville Caneyville Carlisle Carmango Carroll County Catlettsburg Cave City Clark County Clarkson Clay City Clay County Clinton Clinton County Cold Spring Covington Crescent Springs Crestview Hills Cumberland County Cynthiana Danville Daviess County Dawson Springs Dayton Dry Ridge Eddyville Edgewood Edmonton Elizabethtown Elkhorn City Elkton Elsmere Eminence Erlanger Estill County Fayette County Flemingsburg Florence Fort Mitchell Fort Thomas Fort Wright Frankfort Franklin Franklin County Fulton Gallatin County Gamaliel Garrard County Georgetown

1.05% 1.00% $2 per week (full time) or $1 per week (part time) 1.00% 1.00% 1.00% 1.50% 2.00% 1.50% $2 per week 1.00% 1.00% 0.50% 0.75% 1.00% 2.50% 1.00% 1.00% 1.25% 1.50% 1.25% 0.35% 1.50% 2.00% 0.50% 1.50% 1.00% 1.50% 1.35% 1.00% 2.00% 0.013% 0.75% 0.015% 1.25% 0.50% 1.00% 2.00% 1.00% 1.25% 1.00% 1.75% 1.00% 1.00% 2.00% 1.00% 1.00% 1.00% 1.00%

same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same

Glasgow Graves County Grayson Grayson County Greensburg Guthrie Hancock County Harrison County Harrodsburg Hart County Hazard Henderson Hickman Highland Heights Hillview Hodgenville Hopkinsville Horse Cave Independence Jackson Jackson County Jamestown Jeffersontown Jeffersonville Jessamine County Johnson County Junction City Kenton County Knox County Lakeside Park Laurel County Lebanon Lebanon Junction Leitchfield Leslie County Lewisburg Lexington Fayette Urban County Lincoln County Livingston County Logan County Louisville Ludlow Madison County Madisonville Magoffin County Marion Marion County Marshall County Martin

1.50% 1.00% 1.00% 0.50% 1.00% 1.00% 1.25% 1.50% 1.00% 0.008% 1.75% 1.00% 1.50% 1.00% 1.50% 0.75% 0.02% 0.50% 1.25% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 0.50% 1.00% 0.1097% - 0.7097% 1.00% 1.00% 1.00% 1.00% 0.80% 1.20% 1.00% 1.50% 2.25% 1.00% 1.00% 0.75% 2.20% 1.50% 1.00% 1.50% 1.00% 0.75% 1.00% 1.50% 1.30%

same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same

Martin County Mayfield Maysville McCracken County McCreary County McKee McLean County Menifee County Mercer County Metcalfe County Middlesboro Midway Millersburg Monroe County Montgomery County Morehead Morgan County Morgantown Mount Vernon Mt. Olivet Mt. Washington Muldraugh Munfordville Nelson County Newport Nicholas County Nicholasville Oak Grove Ohio County Owensboro Owenton Paducah Paintsville Paris Park City Park Hills Pendleton County Perryville Pikeville Pineville Pioneer Village Powell County Prestonburg Princeton Pulaski County Raceland Radcliff Richmond Robertson County Rockcastle County Rowan County

1.00% 2.00% 1.95% 1.00% 1.00% 1.00% 1.00% 1.25% 0.45% 1.00% 2.00% 2.00% 1.00% 0.50% 1.00% 1.50% 0.50% 2.00% 1.00% 1.00% 1.00% 1.00% 0.75% 0.50% 2.50% 1.00% 1.50% 1.50% 1.00% 1.33% 1.00% 2.00% 1.00% 1.50% 1.00% 0.015% 0.50% 1.00% 2.00% 1.50% 1.00% 1.25% 1.50% 1.50% 1.00% 1.00% 2.00% 2.00% 1.50% 1.50% 1.00%

same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same

Russell Russell County Russell Springs Russellville Saylersville Scott County Scottsville Shelby County Shelbyville Shepherdsville Shively Silver Grove Simpson County Southgate Spencer County Springfield St. Matthews Stanford Stanton Taylor County Taylor Mill Taylorsville Todd County Tompkinsville Union County Vanceburg Versailles Villa Hills Vine Grove Warren County Warsaw Washington County Wayne County West Buechel West Liberty West Point Whitley County Wilder Wilmore Winchester Wolfe County Woodford County Maryland Allegany County Anne Arundel County Baltimore (city) Baltimore County Calvert County Caroline County Carroll County Cecil County

0.875% 0.25% 1.00% 2.00% 1.00% 1.50% 1.50% 1.00% 1.50% 1.00% 1.50% 1.50% 0.75% 2.50% 0.008% 1.00% 0.75% 0.65% 1.00% 1.00% 2.00% 0.75% 1.00% 1.00% 0.50% 1.00% 1.00% 0.075% 1.00% 1.50% 1.00% 0.75% 0.90% 1.00% 0.50% 2.00% 1.00% 2.25% 2.00% 1.50% 1.25% 1.50% 3.05% 2.56% 3.05% 2.83% 2.80% 2.63% 3.05% 2.80%

same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25%

Charles County Dorchester County Frederick County Garrett County Harford County Howard County Kent County Montgomery County Prince George’s County Queen Anne’s County St. Mary’s County Somerset County Talbot County Washington County Wicomico County Worcester County Michigan Albion Battle Creek Big Rapids Detroit Flint Grand Rapids Grayling Hamtramck Highland Park Hudson Ionia Jackson Lansing Lapeer Muskegon Muskegon Heights Pontiac Port Huron Portland Saginaw Springfield Walker Missouri Kansas City St. Louis New Jersey Newark New York New York City

2.90% 2.62% 2.96% 2.65% 3.06% 3.20% 2.85% 3.20% 3.20% 2.85% 3.00% 3.15% 2.25% 2.80% 3.10% 1.25% 1.00% 1.00% 1.00% 2.50% 1.00% 1.50% 1.00% 1.00% 2.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.00% 1.50% 1.00% 1.00% 1.00% 1.00%

1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 1.25% 0.500% 0.500% 0.500% 1.250% 0.500% 0.750% 0.500% 0.500% 1.00% 0.50% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.500% 0.7500% 0.500% 0.500% same same

1.00% (imposed on employers)

same

2.907% - 3.876%

none

New York City Metropolitan Transportation Authority (MTA) (New York City and surrounding jurisdictions) New York-New Jersey Waterfront (employers of port personnel) Yonkers Ohio

0.34% (imposed on employers)

none

2.00% (imposed on employers) 15% of net state tax

none 0.50%

593 of Ohio’s 932 municipalities and 181 of Ohio’s 611 school districts impose an income tax. Listed below as representative are the taxes imposed in the twelve largest cities in the state. Akron Canton Cincinnati Cleveland Columbus Dayton Hamilton Lorain Parma Springfield Toledo Youngstown Oregon Lane County Mass Transit District (Eugene, Springfield, and surrounding communities) Tri-Met Transportation District (Portland) Pennsylvania 2,492 of Pennsylvania’s 2,562 municipalities and 469 of Pennsylvania’s 500 school districts impose a local income tax or local services tax. Listed below as representative are the taxes imposed in the twelve largest cities in the state. Allentown Altoona Bethlehem Erie Harrisburg Lancaster Philadelphia Pittsburgh Reading Scranton Wilkes-Barre York West Virginia 1.35% plus $52 per year 1.20% plus $52 per year 1.00% plus $52 per year 1.18% plus $52 per year 1.00% plus $52 per year 1.10% plus $52 per year 3.928% 3.00% plus $52 per year 3.60% plus $52 per year 3.40% plus $52 per year 3.00% plus $52 per year 1.00% plus $52 per year 1.35% 1.20% 1.00% 1.18% 1.00% none 3.4985% 1.00% 1.30% 1.00% 1.00% none 2.25% 2.00% 2.10% 2.00% 2.50% 2.25% 2.00% 2.00% 2.50% 2.00% 2.25% 2.75% same same same same same same same same same same same same

0.0067% (imposed on employers) 0.6918% (imposed on employers)

same

same

Charleston Huntington Weirton

$2 per week (imposed on employers) $3 per week (imposed on employers) $2 per week (imposed on employers)

none none none

Source: Tax Foundation compilation from state revenue departments and other sources.

www.TaxFoundation.org