
A commuter tax is a tax (generally on either income or wages) levied upon persons who work, but do not live, in a particular jurisdiction. The argument for a commuter tax is that it pays for public services, such as police, fire, and sanitation, received by and beneficial to people who work within the jurisdiction levying the commuter tax. Argumen...
Found on
http://en.wikipedia.org/wiki/Commuter_tax

an income tax imposed by a locality on those who work within its boundaries but reside elsewhere.
Found on
https://www.infoplease.com/dictionary/commuter-tax
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