title = "Local Tax Considerations"

content = """
Cities, counties, and school districts may impose income or wage taxes. Marble
Column CPA identifies local filing requirements and ensures compliance.
Local rules vary widely; research is essential for multi-location clients.

**Local Income Tax:** Some jurisdictions tax residents on income and
nonresidents on locally sourced income. Withholding may be required by
employers. Credits for taxes paid to other localities may apply.

**School District Taxes:** Some states have school district income taxes.
May be withholding or estimated payment requirements. Coordinated with
state forms in some cases.

**Documentation:** Maintain list of jurisdictions where client lives or
works. Track local returns and payments. Document research when rules
are unclear. Refer to local specialist when complexity warrants.
"""  # noqa: E501

version = "0.0.1"
