Any municipality of this State with a population in excess of 50,000 persons is hereby
authorized to levy, assess and collect a tax for general revenue purposes on earned
income of its residents and on any income earned within the city by persons not residing
within such city but engaged or employed in any business, profession or occupation
within such city. Any employer whose business is located outside the corporate limits of a city but
who employs persons who are residents of the city shall deduct from such employees'
total income the assessed municipal user tax imposed by said city.
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