Abstract
Cities and even counties in the United States levy “commuter taxes” on employment, income, wages, or payroll generated within their jurisdiction by nonresidents. The locality imposing such a tax is usually a central city or central county within a metropolitan area. The intended payers are the suburban city or county residents who work in the central metropolitan location but do not live there. An appropriate justification for a commuter tax is that nonresidents working in a jurisdiction consume locally provided public services during their commute and workday; thus it is fair to ask them to pay for them. Commuter taxes