A taxing jurisdiction can be the State, the county, the city or any local taxing authority.
Anyone that has the legal authority to assess taxes on you.
The term "taxing jurisdiction" means “any of
the several States, the District of Columbia, or any territory or
possession of the United States, any municipality, city, county,
township, parish, transportation district, or assessment jurisdiction, or any other political subdivision within the territorial limits of the ...
