{
 "apiVersion": "v1",
 "caveat": "A rate here is the one the named jurisdiction levies. Several states stack \u2014 a city, its county and a school board can each levy on the same wages \u2014 so summing the correct set is the caller's problem, not this file's.",
 "description": "Local income tax rates by jurisdiction, as used by paycheckbase.com. Generated from each state's own register or equivalent primary source.",
 "entryShape": "entries is an array of [slug, label, rate] where rate is a fraction of the basis, plus an optional fourth element {wageBaseCents} or {maximumTaxCents} where the jurisdiction caps the tax.",
 "states": {
  "indiana": {
   "count": 92,
   "sourceLabel": "Indiana DOR - Departmental Notice #1, effective Jan. 1, 2026 (R46 / 01-26)",
   "url": "/data/v1/localities/indiana.json",
   "verifiedOn": "2026-08-17"
  },
  "kentucky": {
   "count": 167,
   "sourceLabel": "Kentucky Secretary of State - Occupational Tax Districts, filed under KRS 67.766",
   "url": "/data/v1/localities/kentucky.json",
   "verifiedOn": "2026-08-17"
  },
  "maryland": {
   "count": 20,
   "sourceLabel": "Comptroller of Maryland - Withholding Tax Facts, January 2026",
   "url": "/data/v1/localities/maryland.json",
   "verifiedOn": "2026-08-17"
  },
  "michigan": {
   "count": 24,
   "sourceLabel": "Each city's own income tax form, booklet or ordinance page, read individually 2026-08-19; Michigan Treasury publishes the 24-city roster but no rates",
   "url": "/data/v1/localities/michigan.json",
   "verifiedOn": "2026-08-19"
  },
  "ohio": {
   "count": 663,
   "sourceLabel": "Ohio Department of Taxation - Municipal Income Tax Rates",
   "url": "/data/v1/localities/ohio.json",
   "verifiedOn": "2026-08-17"
  },
  "pennsylvania": {
   "count": 2542,
   "sourceLabel": "PA DCED \u2014 EIT/PIT/LST Tax Registers (Official), reporting year 2026, official rates as of June 15, 2026",
   "url": "/data/v1/localities/pennsylvania.json",
   "verifiedOn": "2026-08-17"
  }
 }
}