Tax Law
What is City and County Tax?
Cities and counties may levy additional taxes, for instance to improve parks or schools, or pay for police, fire departments, local roads, and other services. As in the case of the IRS, they generally require a tax payment account number. Other local governmental agencies may also have the power to tax, notably independent school districts.
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Local Government Taxes are usually property taxes but may also include sales taxes and income taxes. Some cities collect income tax on not only residents but non-residents employed in the city. At least some counties levy an Occupational Privilege Tax (OPT), usually for a small amount, in some cases less than $100/yr.




