From Tax Rates Wiki
The United States Constitution does not provide any specific rules about local and regional municipalities. This allows for a strong level of state control over taxation. The definition and powers of a municipality are created by each state individually, leading to 50 different systems.
When employing Dillon's Rule, a municipality within a given state is provided restricted control over local affairs including taxation.
States may also employ the Home Rule to allow municipalities greater control over local affairs.