Frequently Asked Questions (FAQ)

Income Tax - City

Question:
How many cities in Michigan collect a city income tax?

Answer:
The League is aware of 22. For a complete list of all 22 cities, copies of ordinances, and general information on city income taxes, call the League Information Service.

Question:
What is the Michigan statute authorizing a city to levy an income tax?

Answer:
It is the Uniform City Income Tax Act, Act 284 of 1964 as amended, MCL 141.501 et seq. If your city is considering an income tax and you have conducted any studies on the subject, please send copies to the MML Municipal Resource Center. Thanks.