One problem cities have is that a significant part of the population doesn't actually own property in the city. They just come there to work, but they expect the police to show up if their car is stolen. I don't think the property where they happen to be working should have to foot that entire bill. An income tax based on where the income was earned fixes that.

I currently pay 3 income taxes (and one property tax) -- city, state and federal. The city one has no deductions and since I work in the city my employer auto-deducts it. If I worked out of the city, but lived in the city I would have to fill out a 1/2 page form and send it in.