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Combined Income Tax Form Instructions:

To comply with state law, municipal income taxes must be deducted from each employee's pay based on the following guidelines:

1.  If employee works in a municipality having a tax, that tax must be withheld.

2.  If employee works in a different municipality that has a tax, it must also be withheld to the extent not covered by the reciprocity or tax credit granted by the city of residence.

3.  This applies to the municipal limits of and not necessarily the mailing address.  For example, a person living in Twin Lakes may have a Ñý¼§Ö±²¥ mailing address, but Twin Lakes is outside of the municipal limits of Ñý¼§Ö±²¥, therefore, no tax.