No, you do not have to file a Detroit city tax return - gambling winnings are not subject to this particular tax.
From the City of Detroit tax website:
What type of income is subject to tax?
- Residents: All salaries, wages, bonuses, commissions and other compensation, net profits from a business or profession, net rental income, capital gains less capital losses, dividends, interest, income from estates and trust and other income.
- Non-residents: Salaries, wages, bonuses, commissions, or other compensation for services rendered for work done or services performed in Detroit; net rental income from real and tangible personal property located in Detroit; net profit from a business, profession or other activity as a result of work done, services rendered or activity conducted in Detroit; capital gains less capital losses from the sale of real or tangible personal property located in Detroit.
