For 2013 the following Michigan cities levy an income tax of 1% on residents and 0.5% on nonresidents. Albion, Battle Creek, Big Rapids, Flint, Grayling, Hamtramck, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Springfield and Walker.
The exceptions to the above rates are as follows:
Residents Nonresidents
Detroit 2.4% 1.4%
Grand Rapids 1.5% 0.75%
Highland Park 2% 1%
Saginaw 1.5% 0.75%