Are you supposed to tell a city when you move out?

[HeartachesNhangovers]

20. I asked Google "What cities charge income tax?"

It turns out many in the US do. The only one I've lived in is San Francisco, but they only started in 2021 after I moved away, so I managed to avoid municipal income taxes all my life.

The first result I got was for: [link:https://www.thebalance.com/cities-that-levy-income-taxes-3193246|

About Pennsylvania, it says:

Most municipalities in Pennsylvania assess a tax on wages called the Earned Income Tax. Rates for residents range from a low of 1% up to 3.87% in Philadelphia, 3.6% in Reading, 3.4% in Scranton, and 3% in Pittsburgh and Wilkes-Barre. Nonresidents are subject to lesser rates in most cities that tax at over 1%.

So not a "per capita" tax, but an "earned income tax". I don't know the law since I don't work in PA, but it seems as if employers (who are the ones paying the income) would have the burden of notifying the municipality that an income earner has moved away.

So if your husband's friend was an employer or was self-employed, he may have had some obligation to tell the municipality that someone has flown the coop.