Taxes are grouped into six major categories: property, general sales, personal income, business income, real estate-related, and other. We also separate non-exported and exported taxes, that is, taxes levied on New York City resident households and businesses and taxes levied on nonresidents. Taxes in the former category enter into the calculation of New York City tax effort. The latter category includes sales and other taxes on hotel occupancy, city income taxes paid by commuters into the city, and portions of state and MTA auto rental taxes remitted in the city. We could not, however, estimate and net out non-hotel sales and other taxes paid by visitors to the city. Nor could we account, as we did in our previous report, for any New York City tax imports, that is, taxes of other, non-overlapping jurisdictions paid by city residents.1 For brief descriptions of the tables and figures along with methodological notes please see the Tax Effort Background and Methodology document.