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AI Overview

Major U.S. cities that impose a local corporate tax on the profits or revenues of corporations, including those based in other states but operating locally, include New York City, Philadelphia, Portland, San Francisco, Los Angeles, Columbus, Detroit, Memphis, Nashville, Seattle, St. Louis, and Kansas City.

Corporate income taxes at the local level are not common throughout the U.S., but a few states (Michigan, Missouri, Ohio, and Pennsylvania) permit them, and other cities use gross receipts taxes or specific business taxes that apply to non-local companies with activity in the jurisdiction.

Cities with Local Corporate Taxes

New York City, NY: Imposes a corporate income tax that applies to all corporations and banks (except federal S-corporations) operating within the city.
Philadelphia, PA: Levies an earned income tax that applies to both residents and non-residents earning income within the city, as well as business income taxes.
Portland, OR: Along with Multnomah County, requires businesses (including out-of-state corporations) doing business in the area to file a business income tax return, with provisions for apportionment of income earned both within and outside the localities.

San Francisco, CA: Imposes a gross receipts tax on businesses with receipts sourced to the city, as well as a payroll tax on businesses with payrolls exceeding a certain threshold.
Los Angeles, CA: Imposes a business tax (LABT) on gross receipts sourced to the city.
Columbus, OH: Ohio has numerous localities that impose income taxes, including Columbus.
Detroit, MI: Several cities in Michigan, including Detroit, impose local income taxes.
Memphis, TN and Nashville, TN: These cities in Tennessee impose taxes directly on corporate profits or revenue.
St. Louis, MO and Kansas City, MO: Both cities impose an earnings tax of 1% on individuals and corporations earning income within the city limits, regardless of where they are based.
Seattle, WA: Imposes a local tax on certain business activities, although Washington state does not have a corporate income tax, relying instead on gross receipts taxes.
Washington, D.C.: The District of Columbia has a corporate income tax system that applies to corporations with income effectively connected to the district.

Corporations based in other states become subject to these local taxes if they establish a sufficient nexus (connection) within the city's jurisdiction, which can be determined by physical presence, sales activity, or other economic factors.
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