Well, for example, in Virginia they  process income tax returns at the county level (except when instead there is a city) -- each town seemed to have its own Commissioner.  I would tell my story about the IRS Commissioner journeying across the river and introducing himself at an IRS walk-in counter -- the taxpayer service rep said something like, "We have lots of commissioners here, which one are you?"  But I think I would be repeating myself.  

And then there are all the Rust Belt states that have city and/or county income tax, in many cases filed locally.