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

[Godsgirlnotjunk]

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.   

[IreneS · Accepted solution]

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]