Appendix 6

Table 19

Tax Study States' Local Income Taxes
(Not Included in Revenue Reports)


Cities and Counties that Tax

City Tax Rates (resident)

City Tax Rates (non-resident)

FY 95 Revenues ($ in Millions)

Income Tax Based on:

New York

New York City




Salaries, wages, commissions, and other earned compensation. New York City income tax for unmarried residents ranges from 2.2% of the first $8,000 of city taxable income to 3.4% over $60,000. In addition to other taxes, city residents are subject to a temporary surcharge on taxable income for taxable years beginning after 1989 and before 1997. Surcharges for unmarried residents range from .51% to .55%.

Yonkers (Westchester)

15% of net state tax

0.5% of net earnings within city


Yonkers residents pay 15% of net state tax (after property tax credit); nonresidents pay .5% of wages earned within the city. In addition, residents are subject to a 2.85% tax on minimum taxable income. For each tax year beginning after 1990 but before 1996, residents are subject to a tax of 14% of the sum of the basic city income tax and surcharge.


Clackamas, Multnomah, and Washington counties (Portland area)



Taxes are imposed on the total payroll of employers. Includes financial institutions and corporations that perform services in the transit district service area.

Lane County Mass Transit



Source: Significant Features of Fiscal Federalism, Budget Processes and Tax Systems, Volume 1, September 1995,

Tax Rate Information as of Nov. 1994.

Advisory Commission on Intergovernmental Relations, pp. 120-1, 96-7, 72-3, 103-4, 144-5, 91.

Source for NY revenue information: Office of Tax Policy and Analysis, NY State, 11/1/96.

Source for OR revenue information: State of Oregon Dept. of Administrative Services Budget and Management Division, 11/1/96.