Maybe you are considering moving and want to know if your income taxes will be higher as a result.  Maybe you are a tax professional and just want to know what tax returns that new out of state client you landed needs to file.  Either way, knowing what cities levy an income tax is always helpful information to have.  So without further adieu, here is the summary of cities that impose some form of income tax:

Alabama: Birmingham and Mountain Brook have a 1% occupational tax on gross wages.
Colorado: Three cities impose flat taxes on compensation.  Aurora charges $2 per month on compensation over $250, Denver charges $5.75 per month on compensation over $500, and Greenwood Village charges $4 per month on compensation over $250.
District of Columbia: Washington D.C. imposes an income tax at a rate of 4% for the first $10,000 of income, 6% for $10,001 to $40,000 of income, 8.5% for $40,001 to $350,000 and and 8.95% for income over $350,001.
Delaware: Wilmington has a 1.25% tax on income.
Iowa: While not necessarily “cities” there are hundreds of school districts that impose an income tax surcharge on their residents.  These surcharges range from 1% up to close to 20% of the state income tax owed.
Indiana: Similar to above, this state’s counties tend to have an individual income tax assessment.
Kentucky: Several cities in Kentucky levy income taxes, some of the larger ones being: Bowling Green (1.85%), Covington (2.5%), Florence (2%), Lexington-Fayette (2.25%), Louisville (2.20% for residents and 1.45% for non-residents), Owensboro (1.33%), Paducah (2%), and Richmond (2%).
Michigan: Several cities in Michigan impose income taxes with rates ranging from 0.50% to 2.50%.  Detroit’s income tax rate is 2.50% for residents and 1.25% for non-residents.
Missouri:  Both Kansas City and St. Louis have a 1% income tax.
New York: New York City and Yonkers both have individual income taxes.  NYC rates range from 2.907% to 3.876%.  Effective with tax year 2014, the rate is 16.75% of the net New York State tax (i.e., the sum of all state taxes imposed for a tax year, less any credits).
Ohio: Hundreds of cities in Ohio have an income tax, including Columbus, Toledo, Cincinnati, and Cleveland.
Oregon: The Lane County Mass Transit District (Eugene, Springfield, and surrounding communities) assesses an income tax of 0.67% and Tri-Met Transportation District (Portland) imposes a 0.6918% income tax.  However, these taxes are charged to the employers.
Pennsylvania: 2,400+ municipalities and 400+ school districts within Pennsylvania impose a local income tax or local services tax.  Take a look at the Earned Income Tax page to learn more regarding the cities.