UPDATED FOR TAX YEAR 2019
For tax years 2017 and earlier you could deduct an occupational tax charged at a flat rate by a locality for the privilege of working or conducting a business in the locality. It would be included in Schedule A as "Miscellaneous deductions subject to a 2% floor."
However, these items are no longer deductible for tax years 2018-2025 because of the Tax Cuts and Jobs Act.
[Edited | 4/14/2020 | 1:29pm PDT]
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