Survey of Local Tax Departments

For the first time ever, Bloomberg Tax invited local tax departments from across the United States to provide clarity on basic tax policy and administration. This Executive Summary of our Survey of Local Tax Departments discusses the information shared by the 23 localities that participated.

The experts we interviewed while developing our local tax questionnaire stressed how the lack of even basic information available about local taxes negatively impacts taxpayers. Compared to the state tax system, where legislations, regulations, and statutes are often easy to find, local tax systems are often complex and difficult to access, thanks to challenges caused by the legislative process itself.

This summary provides an overview of the survey feedback, which focused on fundamental local tax issues in four areas:

  • The types of laws and guidance the locality issues and their availability
  • Local tax administration
  • The taxes each jurisdiction imposes
  • Authorization of local taxing powers

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