[broiler]

For those who are wondering, there are a couple of states that have the local income tax that I'm aware of. The 2 that come to mind are cities in Ohio and all of PA. Certain parts of Michigan as well have the local taxes. The one area that I'm aware of to also have a school tax is Eastern PA. There may be others, but these are thoughts off of the top of my head.

I have to agree with the sentiment that you need to find a CPA in the area who knows the technicalities of the tax structure for the schools and cities. The only thing that I know from these areas is that the rules are not uniform, so you might owe tax to neither, one, or both depending on the way the rules are written.

The last time I dealt with an issue like this was at least 3 years ago, so I don't feel comfortable saying any more than what I stated above. The tax laws are always changing, especially for the smaller taxes like school districts and cities. It would not be an overstatement to say that it is very important to find a person that knows these areas very well. You will find that these smaller taxing districts are much more active in hunting down unpaid taxes than the Federal or State governments.