New York city has a city income tax, I believe at one time the city taxed non-residents as well as residents. How many other cities have or states permit city income tax and do they tax non-residents?

For a state or city, the definitions of resident and nonresident is different from that of the federal.
If you lived in NY in a year, you are part year resident or full year resident even if you are visa holder. If you have income during the period you were in the state, you must report that income on your tax return.

There are many municipalities that have income tax - the following web site claims there are 170 municipalities and at least 21 cities with populations over 100K that have an income tax. Besides NYC they are mostly in Ohio, Pennsylvania, Michigan, and Kentucky, plus Baltimore, Washington DC and a couple of cities in Missouri. Most tax non-resident workers on wages earned in the municipality at the same rates as residents.

See the following web site - it includes a report that will give you a feel for this, although it is a bit outdated (the report was written prior to NY abolishing the non-resident tax for NYC):
The Tax Foundation - City Income Taxes (http://www.taxfoundation.org/research/show/1815.html)

Good ol Michigan. I don't live in Grand Rapids, but I work there. I get to pay non-resident city taxes. It's only just over half of resident city taxes, but it still sucks.

One of my coworkers likes in Walker. She gets to pay Grand Rapids city taxes and Walker city taxes.

Retsoksirhc:

If your co-worker is using a competent tax pro, he should get a credit for the Grand Rapids taxs paid n his Walker City income tax return, so his income is NOT double-taxed.

Retsoksirhc:

If your co-worker is using a competent tax pro, he should get a credit for the Grand Rapids taxs paid n his Walker City income tax return, so his income is NOT double-taxed.
Thanks, I'll let her know for next year.