Is there a city income tax in Baraga County?

There’s no city income tax in Baraga County, and there can’t be one: the county has no cities at all. Its two incorporated communities are the villages of L’Anse, the county seat, and Baraga, just across the bay. Everywhere else is township land.

Michigan’s city income tax is a power reserved to cities — not villages, not townships. About two dozen Michigan cities levy one, Detroit and Grand Rapids among them, but not a single one sits in the Upper Peninsula, and certainly none up here. The nearest town that taxes your paycheck is Grayling, down in the Lower Peninsula and well over a hundred miles away. So in Baraga County the income taxes you’ll owe are the federal and the state — Michigan’s flat state rate — and that’s the whole list. Your local share comes through the property tax bill, not the paycheck.