What about celebrity actors? Did Shea Labeouf pay income taxes to the city when he was filmed acting in part of Transformers in Detroit? Part of his income was for being filmed in Detroit. Same thing, isn't it? I suspect they pay in their declared main city of residence, not visiting cities. Last I heard, the Blue Jays cannot be forced to pay under the current Canada/US tax treaty when playing in Detroit. But I'd be curious to hear what some of the tax guys on here have to say about that.