Local wages and withholding
The state of Colorado doesn't administer local taxes. Amounts reported as local taxes are classified as occupational taxes charged at a flat rate by cities for the privilege of working in that city. Rather than report these taxes on federal Schedule A, line 5, consider them as miscellaneous deductions on Schedule A, line 23. Additionally, local taxes aren't included on Form 104, Line 2 as a state income tax deduction addback.
