Residents are generally taxed differently from nonresidents. States and localities only tax nonresidents on income allocated or apportioned to the jurisdiction. Few jurisdictions tax nonresidents other than on specific types of income earned within the jurisdiction. Most states tax income of nonresidents earned within the state. No permit is required to open carry or conceal carry for both residents and nonresidents. Where income is from multiple sources, formulary apportionment may be required for nonresidents. The city levies an income tax of 1% on residents and 0.5% on nonresidents. Tuition runs $16,350 for residents and $33,125 for nonresidents. Residents and nonresidents may carry concealed if between 18-21 with a permit. US rules are the same for individuals and entities, and for residents and nonresidents. These requirements are induced because of potential difficulties in collection of the tax from nonresidents. They need to define "resident" and characterize the income of nonresidents. Certain items are zero-rated like exported goods and the provision of certain services to nonresidents.