Where do I list the $52 Occupational tax that is deducted from our pays and paid to the community that we work in?

There's a $52 "Occupational" tax or "privilege" tax taken from our pays and paid to the municipality in which we work.  I can't find where to deduct this tax.  It's listed on my W2 but not my husbands.  However, it is deducted from his paycheck at $2 a pay for 26 pays.  Payroll told my husband they are not required to list it on his W2.