Robert,   If it truly is an "income tax", such as is paid by businesses
located in that city, then it should be on NET INCOME not on our
gross.   
Do you pay tax on the gross or NET you accountant determines??

Do they have the manpower to police all the books of all the
abstractors working in that city????


Beyond that,  If it is based on the "work done" in the city, then
it seems that any attorney (Kevin) who happens to show up at
the courthouse should have to file a return and pay the
income tax amount.  Want to bet most don't???
George