Its not unheard of, though I have never heard of it as an "occupational" tax.  Around here, you are supposed to pay "income" tax on the money you earn in the city.  I know a couple of abstractors that keep track of where they work and how much they make so they can file an income tax return in each city.  I also have a friend with a landscaping business and he has to do the same thing if he crosses over into another city.  For a while he had some commercial accounts in the next town over and he said it was a real pain.  But... he just had to keep track of the amounts and his accountant took care of the rest (except writing the check, obviously).

Perhpas when he finds out how much abstractors make, he will realize that the tax he collects isn't worth the effort to collect it. 

Best,
Robert A. Franco
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