The "local income tax" refers to the tax levied to people who are residing or working in a specific local area. This is the tax being used to fund the city programs that will help improve the community.
Such programs include the <em>development of parks in the area, including landscape beautification or enhancement of the public markets, improvement of public schools, etc.</em>
Local income tax may appear as a "withholding tax" in some situations. In this case, it is automatically being withheld from the wage of a worker.
