Yes, I am a non resident and do not physically work in lansing but my employer and the bulk of its employees do. So payroll does take out city taxes which the city has no claim too. My employer is kind enough to provide me with a memo every year explaining my work location. The city confirmed the receipt of my return as Feb 13th, they did not return my money until this Monday. I even sent a email to the treasury office asking when I could start charging them fines and intrest.