In the United States, taxes can be levied by federal, state and local governments. The Internal Revenue System is the federal agency that taxes all income annually.
All but six states levy taxes on income. States, cities and counties can tax property. State laws with respect to property tax vary widely; some states assume full responsibility, while most delegate some or all of that task to cities or counties. State and local governments can also levy sales taxes.
Businesses may incur other tax burdens, including payroll taxes, which are levied by the federal government to cover Social Security and Medicare, and unemployment tax, which funds the needs of workers who are temporarily unemployed.