Cities Consider Taxing Commuters to Drive Up Revenue

Buried deep in Detroit Emergency Manger Kevyn Orr’s restructuring plan released last month was a single line that caught the attention of one group of taxpayers. For the first time, the city publicly stated it was weighing an ordinance requiring employers to withhold city income taxes for reverse commuters.

The vast majority of U.S. cities don’t impose a local income tax, but Detroit and some that do struggle to collect all that they’re owed from reverse commuters, people who work outside the city where they live. More commonly, central cities seek ways to tax nonresidents working downtown – known as commuter taxes – as property tax bases dwindle. Taken together, these two groups of taxpayers represent a largely untapped source of potential revenue that cities may begin to target more aggressively, particularly if they’re struggling. 

While New York City’s commuter tax expired more than a decade ago, political arguments for its revival continue to persist, as recently as last year’s mayoral election. Last week, officials in Johnstown, Pa., which participates in a state program for distressed cities, told a panel of judges that they either needed to implement a commuter tax or scale back services. In Indiana, state legislators are mulling their own commuter tax for counties.

Governing compiled data published for the Census Bureau’s American Community Survey to compute localities’ estimated nonresident workers. Across all cities with at least 50,000 workers, nonresidents accounted for slightly more than half – 52 percent – of the total workforce.

This share is far higher in some areas than others. Nonresidents account for more than three-quarters of the workforce in Irvine, Calif. (79 percent), Orlando, Fla. (77 percent), Salt Lake City (75 percent) and Miami (75 percent).

In some jurisdictions that aren't as large, residents make up an even smaller fraction of the employment base. Nearly 96 percent of those working in Tysons Corner, Va., live outside the unincorporated area near Washington, D.C. – higher than any other city or Census-designated place with at least 50,000 workers.

Calls for commuter taxes are most common in declining central cities surrounded by wealthier enclaves.

Only select jurisdictions in 17 states impose local income taxes, according to the Tax Foundation. Often, these localities tax residents and nonresidents at different rates, as is the case in Detroit.

Detroit’s problem stems from the fact that many of its reverse commuters fail to pay local taxes. Employers in Michigan aren’t required to withhold local income taxes if they're not levied by the jurisdiction their employees work in. Twenty-two cities in the state levy local income taxes. Detroit’s tax rate is the highest, set at 2.4 percent for residents and 1.4 percent for nonresidents for 2013.

About half of working Detroit residents are employed outside city limits, and many of them aren't paying local income taxes. A study published by consulting firm McKinsey & Co. estimated that Detroit residents commuting to jobs outside the city failed to pay more than $140 million in local income taxes owed in 2009. 

Brad Williams, the Detroit Regional Chamber’s vice president for government relations, said most of the area’s larger employers with automated payroll systems already collect local income taxes.

Some worry that commuter taxes or taxes on reverse commuters could drive businesses out of cities. The local chamber’s Williams, though, said there’s no evidence that Detroit’s local income tax on nonresidents -- higher than all other Michigan localities -- led employers to look elsewhere. The chamber’s larger concern, he said, is ensuring that any collection of local taxes isn’t overly-burdensome for employers. 

“I think there’s a proper way to do it, but we just haven’t seen the details yet,” Williams said.

Another option is for the state to help administer the local tax. Michigan Gov. Rick Snyder said in December that the state was studying the possibility of adding a Detroit tax schedule to state income tax forms. That’s how the local tax is already administered in Maryland, for example.

Kim Rueben, a senior fellow at the Urban Institute, said efforts to tax commuters gain more traction in central hubs with a local income tax that lack the population base to provide services for businesses and their workers.

Of course, it’s far easier politically to approve tax hikes on nonresidents than those residing in a city. “As places are hard-pressed to raise the money they feel they need to provide services, there is always an attractive aspect to taxing nonvoters,” Rueben said.

Commuter taxes, Rueben said, also tend to be more prevalent in areas with fragmented jurisdictional boundaries. So cities occupying vast land areas, such as Los Angeles and Phoenix, wouldn’t benefit from commuter taxes as much as a place like Pittsburgh might.


City Commuter Data
The following table lists computed totals for residents living and working in a city and those who work in the city and reside elsewhere. Data is shown for jurisdictions with at least 50,000 workers.

City	Nonresidents % of workforce	Total working in city	Workers from city	Nonresidents working in city
New York City, New York	21.5	4,304,757	3,378,793	925,964
Los Angeles, California	40.0	1,905,120	1,142,167	762,953
Houston, Texas	51.3	1,638,995	797,826	841,169
Chicago, Illinois	35.6	1,394,957	898,956	496,001
San Diego, California	38.2	815,539	503,939	311,600
Washington, District of Columbia	70.7	796,601	233,411	563,190
Dallas, Texas	54.8	795,719	359,598	436,121
Phoenix, Arizona	43.9	770,189	432,447	337,742
San Antonio, Texas	26.7	719,084	527,112	191,972
Philadelphia, Pennsylvania	36.4	706,553	449,532	257,021
San Francisco, California	44.4	605,275	336,695	268,580
Austin, Texas	36.8	585,103	369,969	215,134
Boston, Massachusetts	62.6	572,520	214,193	358,327
Indianapolis city, Indiana	42.4	504,209	290,547	213,662
Seattle, Washington	48.2	500,946	259,461	241,485
Charlotte, North Carolina	40.4	498,231	297,001	201,230
Columbus, Ohio	45.5	468,052	255,184	212,868
Atlanta, Georgia	73.0	464,557	125,618	338,939
Denver, Colorado	58.4	461,854	192,318	269,536
Jacksonville, Florida	24.8	452,404	340,353	112,051
Portland, Oregon	47.4	427,396	224,692	202,704
Miami, Florida	75.3	411,805	101,888	309,917
Fort Worth, Texas	49.3	408,538	207,003	201,535
Nashville-Davidson metropolitan government, Tennessee	39.8	392,649	236,397	156,252
Memphis, Tennessee	42.3	391,232	225,553	165,679
San Jose, California	39.6	382,074	230,688	151,386
Oklahoma City, Oklahoma	41.4	372,770	218,370	154,400
Baltimore, Maryland	56.4	360,471	157,059	203,412
Louisville/Jefferson County metro government, Kentucky	39.2	330,171	200,725	129,446
Tampa, Florida	68.1	327,583	104,570	223,013
Orlando, Florida	77.4	320,527	72,404	248,123
Las Vegas, Nevada	59.5	312,520	126,448	186,072
Kansas City, Missouri	56.2	307,101	134,533	172,568
Minneapolis, Minnesota	65.1	306,041	106,735	199,306
Omaha, Nebraska	41.9	293,183	170,327	122,856
Pittsburgh, Pennsylvania	65.9	289,682	98,695	190,987
Sacramento, California	61.9	287,815	109,789	178,026
Albuquerque, New Mexico	25.8	286,985	213,058	73,927
Milwaukee, Wisconsin	46.2	284,320	153,062	131,258
Urban Honolulu CDP, Hawaii	48.9	283,963	145,241	138,722
El Paso, Texas	17.3	277,176	229,138	48,038
Raleigh, North Carolina	50.9	276,164	135,477	140,687
Tucson, Arizona	37.7	274,623	171,107	103,516
Tulsa, Oklahoma	44.7	265,756	146,916	118,840
Cleveland, Ohio	69.2	265,013	81,651	183,362
Detroit, Michigan	61.6	263,057	100,946	162,111
St. Louis, Missouri	68.1	252,303	80,431	171,872
Salt Lake City, Utah	75.4	251,376	61,948	189,428
Paradise CDP, Nevada	81.5	249,447	46,103	203,344
Cincinnati, Ohio	68.7	242,052	75,715	166,337
Irvine, California	78.7	224,105	47,635	176,470
Colorado Springs, Colorado	26.8	218,644	160,069	58,575
Fresno, California	37.0	214,741	135,250	79,491
New Orleans, Louisiana	45.3	207,368	113,505	93,863
Wichita, Kansas	26.3	199,747	147,204	52,543
Virginia Beach, Virginia	26.7	194,331	142,508	51,823
Arlington CDP, Virginia	76.4	192,828	45,530	147,298
Oakland, California	60.9	191,273	74,874	116,399
Madison, Wisconsin	49.6	189,632	95,631	94,001
Norfolk, Virginia	56.1	187,299	82,264	105,035
Irving, Texas	75.2	185,136	45,856	139,280
Lexington-Fayette urban county, Kentucky	29.1	182,938	129,711	53,227
Birmingham, Alabama	72.8	181,415	49,291	132,124
Greensboro, North Carolina	48.9	180,490	92,280	88,210
Long Beach, California	60.2	180,295	71,718	108,577
Baton Rouge, Louisiana	57.8	179,731	75,867	103,864
St. Paul, Minnesota	67.6	176,439	57,235	119,204
Plano, Texas	66.5	175,721	58,924	116,797
Anaheim, California	73.6	172,360	45,490	126,870
Knoxville, Tennessee	61.6	167,228	64,164	103,064
Scottsdale, Arizona	69.5	165,529	50,543	114,986
Anchorage municipality, Alaska	9.0	163,754	148,998	14,756
Fort Lauderdale, Florida	77.6	163,152	36,512	126,640
Tempe, Arizona	79.1	161,809	33,793	128,016
Richmond, Virginia	66.2	161,610	54,646	106,964
Little Rock, Arkansas	55.3	160,499	71,802	88,697
Newark, New Jersey	74.3	159,816	41,028	118,788
Chattanooga, Tennessee	61.6	159,201	61,172	98,029
Santa Ana, California	73.3	156,250	41,648	114,602
Durham, North Carolina	54.2	155,482	71,230	84,252
Buffalo, New York	61.1	152,816	59,479	93,337
Mesa, Arizona	50.3	152,180	75,586	76,594
Rochester, New York	69.3	150,381	46,220	104,161
Lincoln, Nebraska	17.5	148,991	122,926	26,065
Corpus Christi, Texas	16.4	148,291	123,918	24,373
Springfield, Missouri	54.2	145,710	66,784	78,926
Columbia, South Carolina	71.1	145,593	42,120	103,473
Boise City, Idaho	43.9	145,561	81,689	63,872
Bakersfield, California	33.1	143,501	96,001	47,500
Arlington, Texas	49.0	143,041	72,930	70,111
Fort Wayne, Indiana	37.4	140,619	88,025	52,594
Winston-Salem, North Carolina	47.6	140,360	73,552	66,808
Reno, Nevada	41.9	139,772	81,259	58,513
Huntsville, Alabama	53.2	139,466	65,277	74,189
Riverside, California	61.6	138,995	53,425	85,570
Tallahassee, Florida	43.5	137,132	77,519	59,613
Des Moines, Iowa	56.3	132,714	58,028	74,686
Toledo, Ohio	45.2	130,634	71,524	59,110
Fayetteville, North Carolina	47.2	130,505	68,902	61,603
St. Petersburg, Florida	49.9	127,366	63,806	63,560
Montgomery, Alabama	39.5	127,323	77,079	50,244
Mobile, Alabama	51.0	126,221	61,881	64,340
Lubbock, Texas	18.3	124,307	101,512	22,795
Spokane, Washington	47.0	123,658	65,575	58,083
Jersey City, New Jersey	67.4	123,052	40,104	82,948
Providence, Rhode Island	66.4	120,330	40,465	79,865
Aurora, Colorado	56.2	119,940	52,547	67,393
Augusta-Richmond County consolidated government, Georgia	46.0	119,748	64,683	55,065
Overland Park, Kansas	68.6	118,915	37,286	81,629
Cambridge, Massachusetts	77.9	118,669	26,212	92,457
Bellevue, Washington	77.6	118,018	26,417	91,601
Grand Rapids, Michigan	65.5	117,304	40,436	76,868
Shreveport, Louisiana	40.0	113,696	68,256	45,440
Albany, New York	76.9	110,749	25,624	85,125
Columbus, Georgia	35.9	110,252	70,662	39,590
Pasadena, California	76.9	110,154	25,402	84,752
Hartford, Connecticut	81.2	109,191	20,577	88,614
Tacoma, Washington	62.8	108,836	40,537	68,299
Newport News, Virginia	51.7	107,917	52,079	55,838
Chandler, Arizona	60.7	107,405	42,248	65,157
Sioux Falls, South Dakota	28.2	107,389	77,089	30,300
Jackson, Mississippi	58.9	107,227	44,046	63,181
Ann Arbor, Michigan	62.9	106,251	39,382	66,869
Akron, Ohio	61.0	105,520	41,197	64,323
Savannah, Georgia	56.5	104,223	45,314	58,909
Torrance, California	79.9	104,021	20,936	83,085
Boca Raton, Florida	79.2	103,463	21,480	81,983
Stockton, California	41.0	103,446	61,034	42,412
Syracuse, New York	65.5	102,965	35,510	67,455
Santa Clara, California	84.4	101,014	15,749	85,265
Santa Monica, California	83.2	100,672	16,954	83,718
Worcester, Massachusetts	56.2	100,486	44,023	56,463
Ontario, California	80.2	98,904	19,571	79,333
Everett, Washington	75.6	98,497	24,024	74,473
Boulder, Colorado	59.9	97,921	39,311	58,610
Lafayette, Louisiana	54.2	97,224	44,575	52,649
Alexandria, Virginia	73.5	96,292	25,472	70,820
Burbank, California	82.7	95,296	16,524	78,772
Chesapeake, Virginia	52.3	94,971	45,281	49,690
Orange, California	82.0	94,826	17,049	77,777
San Bernardino, California	74.0	94,175	24,467	69,708
Cedar Rapids, Iowa	45.6	93,924	51,094	42,830
Amarillo, Texas	18.6	92,353	75,220	17,133
Laredo, Texas	7.2	92,328	85,687	6,641
Greenville, South Carolina	83.1	92,283	15,622	76,661
West Palm Beach, Florida	80.7	92,087	17,791	74,296
Gainesville, Florida	51.7	92,061	44,482	47,579
Rockford, Illinois	55.4	91,757	40,889	50,868
Evansville, Indiana	53.1	91,545	42,980	48,565
Salem, Oregon	51.9	91,515	44,014	47,501
Glendale, California	69.8	91,477	27,610	63,867
Springfield, Illinois	48.8	90,519	46,344	44,175
New Haven, Connecticut	66.4	90,307	30,338	59,969
Dayton, Ohio	71.8	90,033	25,395	64,638
Fargo, North Dakota	42.4	89,447	51,534	37,913
Charleston, South Carolina	62.9	88,469	32,792	55,677
Eugene, Oregon	43.2	87,533	49,728	37,805
Fort Collins, Colorado	37.5	86,693	54,197	32,496
Redmond, Washington	82.7	86,262	14,961	71,301
Sunnyvale, California	80.1	85,864	17,101	68,763
Vancouver, Washington	59.8	85,730	34,455	51,275
Rochester, Minnesota	39.0	84,325	51,426	32,899
Topeka, Kansas	41.0	83,880	49,453	34,427
Palo Alto, California	87.5	83,740	10,481	73,259
Richardson, Texas	81.8	83,653	15,240	68,413
Troy, Michigan	87.9	83,273	10,107	73,166
McAllen, Texas	59.7	83,231	33,527	49,704
Modesto, California	50.7	83,119	41,013	42,106
North Charleston, South Carolina	74.6	82,883	21,019	61,864
Bloomington, Minnesota	83.9	82,376	13,270	69,106
Asheville, North Carolina	63.1	81,380	29,995	51,385
Bethesda CDP, Maryland	87.5	81,244	10,163	71,081
Alpharetta, Georgia	83.6	81,153	13,273	67,880
Stamford, Connecticut	60.6	80,796	31,838	48,958
Naperville, Illinois	70.3	80,700	23,989	56,711
Warren, Michigan	83.0	80,571	13,680	66,891
Santa Rosa, California	45.1	80,219	44,068	36,151
Costa Mesa, California	77.0	80,116	18,422	61,694
Waco, Texas	48.9	80,113	40,942	39,171
Fremont, California	67.7	79,967	25,822	54,145
Hialeah, Florida	57.4	79,713	33,922	45,791
Wilmington, North Carolina	53.5	79,638	37,056	42,582
Lansing, Michigan	69.4	79,183	24,237	54,946
Dearborn, Michigan	84.7	78,493	11,973	66,520
Henderson, Nevada	48.6	78,488	40,368	38,120
Columbia, Missouri	38.9	78,370	47,866	30,504
Glendale, Arizona	69.6	77,779	23,674	54,105
Peoria, Illinois	55.8	77,765	34,347	43,418
Sandy Springs, Georgia	83.3	77,399	12,962	64,437
Kansas City, Kansas	64.1	76,889	27,633	49,256
Southfield, Michigan	91.3	76,747	6,649	70,098
Lakewood, Colorado	70.9	76,248	22,165	54,083
Marietta, Georgia	88.3	75,551	8,855	66,696
Huntington Beach, California	62.3	74,881	28,225	46,656
Cary, North Carolina	61.9	74,428	28,337	46,091
Beaumont, Texas	51.6	74,322	35,995	38,327
Berkeley, California	67.0	74,307	24,554	49,753
Newport Beach, California	80.3	74,010	14,557	59,453
Tyler, Texas	52.8	73,381	34,620	38,761
Springfield, Massachusetts	60.7	73,200	28,769	44,431
Lakeland, Florida	67.6	71,664	23,218	48,446
Schaumburg, Illinois	85.7	71,277	10,163	61,114
Corona, California	70.5	71,174	20,979	50,195
Roanoke, Virginia	60.4	70,843	28,036	42,807
Garland, Texas	62.5	70,248	26,367	43,881
Athens-Clarke County unified government, Georgia	42.9	69,728	39,785	29,943
Rockville, Maryland	88.5	69,186	7,970	61,216
Roseville, California	65.1	68,864	24,021	44,843
Columbia CDP, Maryland	76.5	68,143	16,024	52,119
Provo, Utah	49.0	68,030	34,663	33,367
Mountain View, California	82.9	67,661	11,552	56,109
Doral, Florida	90.9	67,569	6,142	61,427
Fort Myers, Florida	84.2	67,480	10,673	56,807
Metairie CDP, Louisiana	62.2	67,378	25,442	41,936
Aurora, Illinois	57.4	67,344	28,673	38,671
Jacksonville, North Carolina	55.2	66,873	29,992	36,881
Portland, Maine	65.9	66,719	22,725	43,994
Grand Prairie, Texas	70.8	66,347	19,399	46,948
Livonia, Michigan	81.7	66,145	12,108	54,037
Santa Clarita, California	53.3	65,887	30,755	35,132
Clearwater, Florida	70.0	65,105	19,526	45,579
Green Bay, Wisconsin	59.1	65,091	26,638	38,453
Tysons Corner CDP, Virginia	95.6	65,088	2,871	62,217
Hillsboro, Oregon	70.3	65,076	19,315	45,761
Miami Beach, Florida	61.1	65,071	25,320	39,751
Billings, Montana	27.9	65,023	46,861	18,162
Carrollton, Texas	74.0	64,910	16,904	48,006
Brownsville, Texas	24.9	64,868	48,734	16,134
Hampton, Virginia	53.8	64,815	29,976	34,839
Thousand Oaks, California	58.1	64,634	27,076	37,558
Denton, Texas	47.4	64,368	33,868	30,500
Santa Barbara, California	53.2	64,164	30,008	34,156
Fort Smith, Arkansas	51.1	63,673	31,157	32,516
Hayward, California	74.3	63,390	16,320	47,070
Tuscaloosa, Alabama	54.3	63,079	28,850	34,229
Rancho Cucamonga, California	68.6	62,871	19,737	43,134
Chula Vista, California	52.3	62,488	29,783	32,705
Oxnard, California	39.8	62,329	37,511	24,818
Manchester, New Hampshire	56.1	62,141	27,287	34,854
Hollywood, Florida	71.4	62,135	17,768	44,367
High Point, North Carolina	64.7	61,504	21,727	39,777
Salinas, California	38.7	61,091	37,467	23,624
Wilmington, Delaware	79.4	61,046	12,558	48,488
Towson CDP, Maryland	88.2	60,780	7,192	53,588
Davenport, Iowa	48.8	60,760	31,111	29,649
Fontana, California	72.1	60,523	16,910	43,613
Reston CDP, Virginia	83.6	59,845	9,799	50,046
Iowa City, Iowa	50.2	59,798	29,798	30,000
Gilbert, Arizona	56.5	59,718	25,976	33,742
Murfreesboro, Tennessee	49.7	59,621	29,975	29,646
Abilene, Texas	21.9	59,590	46,538	13,052
South Bend, Indiana	64.0	59,118	21,267	37,851
Carlsbad, California	73.6	59,103	15,598	43,505
Yonkers, New York	57.2	58,935	25,225	33,710
Erie, Pennsylvania	55.5	58,917	26,224	32,693
Kent, Washington	74.1	58,662	15,208	43,454
Sarasota, Florida	79.6	58,593	11,924	46,669
Beaverton, Oregon	77.3	58,566	13,309	45,257
White Plains, New York	81.2	58,504	10,972	47,532
San Buenaventura (Ventura), California	57.7	58,176	24,612	33,564
Midland, Texas	27.8	58,006	41,878	16,128
Pompano Beach, Florida	75.5	58,003	14,227	43,776
Olathe, Kansas	56.1	57,976	25,438	32,538
Bloomington, Indiana	50.4	57,968	28,734	29,234
Greenville, North Carolina	48.4	57,145	29,488	27,657
Charleston, West Virginia	70.7	56,976	16,705	40,271
Bloomington, Illinois	51.4	56,843	27,599	29,244
Renton, Washington	80.5	56,752	11,081	45,671
Franklin, Tennessee	72.0	56,686	15,845	40,841
Harrisburg, Pennsylvania	86.3	56,472	7,739	48,733
Duluth, Minnesota	42.2	56,378	32,559	23,819
Kalamazoo, Michigan	71.2	56,278	16,188	40,090
Ogden, Utah	65.8	56,049	19,177	36,872
Wichita Falls, Texas	25.0	56,006	41,995	14,011
Round Rock, Texas	68.0	55,764	17,840	37,924
Ocala, Florida	73.5	55,709	14,786	40,923
Joliet, Illinois	59.9	55,546	22,271	33,275
Concord, California	69.1	55,497	17,156	38,341
Lynchburg, Virginia	56.6	55,363	24,002	31,361
Carson, California	88.8	55,202	6,208	48,994
Santa Fe, New Mexico	51.6	54,932	26,598	28,334
Frederick, Maryland	69.8	54,587	16,478	38,109
Macon, Georgia	65.0	54,528	19,068	35,460
Beverly Hills, California	91.6	54,491	4,575	49,916
Fullerton, California	77.4	54,407	12,307	42,100
Melbourne, Florida	72.4	54,088	14,912	39,176
Pensacola, Florida	76.1	53,985	12,883	41,102
San Mateo, California	70.8	53,890	15,748	38,142
Longview, Texas	51.1	53,690	26,275	27,415
College Station, Texas	42.3	53,590	30,940	22,650
Allentown, Pennsylvania	66.2	53,526	18,097	35,429
Bowling Green, Kentucky	58.0	53,418	22,410	31,008
Elgin, Illinois	66.0	53,342	18,151	35,191
Clarksville, Tennessee	34.9	52,983	34,492	18,491
Redwood City, California	78.9	52,857	11,176	41,681
Pomona, California	76.4	52,838	12,466	40,372
Johnson City, Tennessee	60.3	52,706	20,945	31,761
Pleasanton, California	76.8	52,482	12,202	40,280
Sterling Heights, Michigan	80.2	52,474	10,408	42,066
Lawton, Oklahoma	26.3	52,393	38,611	13,782
Newton, Massachusetts	78.6	52,327	11,174	41,153
Eagan, Minnesota	80.9	52,306	9,989	42,317
Sugar Land, Texas	80.6	52,242	10,137	42,105
Bellingham, Washington	43.0	52,164	29,735	22,429
Chapel Hill, North Carolina	72.6	52,028	14,246	37,782
Waltham, Massachusetts	78.5	51,994	11,158	40,836
Portsmouth, Virginia	65.9	51,926	17,707	34,219
Auburn Hills, Michigan	93.3	51,903	3,481	48,422
North Las Vegas, Nevada	61.6	51,792	19,909	31,883
Fayetteville, Arkansas	50.0	51,736	25,886	25,850
The Woodlands CDP, Texas	64.8	51,709	18,195	33,514
Lafayette, Indiana	59.5	51,706	20,942	30,764
Visalia, California	39.4	51,693	31,348	20,345
Rancho Cordova, California	83.9	51,642	8,321	43,321
Fort Hood CDP, Texas	72.3	51,630	14,295	37,335
Walnut Creek, California	83.2	51,497	8,655	42,842
Las Cruces, New Mexico	41.6	51,460	30,056	21,404
Champaign, Illinois	55.0	51,353	23,093	28,260
Lancaster, California	49.0	51,344	26,209	25,135
Elizabeth, New Jersey	60.8	51,316	20,103	31,213
Pasadena, Texas	67.9	51,274	16,483	34,791
West Valley City, Utah	75.3	50,977	12,594	38,383
Carmel, Indiana	73.0	50,664	13,667	36,997
Norman, Oklahoma	37.4	50,654	31,715	18,939
Farmington Hills, Michigan	83.6	50,505	8,303	42,202
Frisco, Texas	61.0	50,304	19,641	30,663
West Des Moines, Iowa	74.9	50,062	12,571	37,491
Centennial, Colorado	77.4	50,022	11,318	38,704

Source: American Community Survey, 2010-2012 estimates
 

Reverse Commuters Map
Here's a map showing cities where more residents reverse commute, shown as a share of the total workforce (click to open interactive map in new window). Figures represent residents living in a city, while the table above lists those who work in a city.

reverse-commuters1.jpg