Hey kiddo, so you know how when you go to the store with me, we have to pay for the things we buy? Well, did you know that when grown-ups work at their jobs, they also have to give some of their money to the government? That's called income tax!
Now, there are two types of income taxes: federal and local. Federal income tax is for the whole country, but local income tax is only for the area where you live, like your city or county. So, if someone works in your city, they might have to pay a little extra in taxes to the local government.
Local income tax is used to pay for things that only affect the people in that area, like fixing roads or building new schools. It's kind of like how you and your friends might chip in some money to buy snacks for your class party, but only the kids in your class will enjoy the snacks.
Sometimes, the amount of local income tax someone has to pay depends on how much money they make. That means someone who makes more money might have to pay more local income tax than someone who makes less money. It's like how you might have to give more of your allowance if you want to buy a bigger toy than your little brother.
Overall, local income tax helps your community by ensuring that the government has enough money to make things better for everyone who lives there.