Albion, Battle Creek, Big Rapids, Detroit, Flint, Grand Rapids, Grayling, Hamtramck, Highland Park, Hudson, Ionia, Jackson, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Port Huron, Portland, Saginaw, Springfield and Walker.

Michigan Public Act 211 requires all taxpayers who file Form 1099-MISC with the federal government to send a paper copy of the form to specific Michigan cities (which have city income tax) to report payments for services performed in Michigan by residents of those cities.