city's common pleas, traffic court, and misdemeanor prosecutions. In addition to these trial courts, Detroit hosts the 1st District of the Michigan Court of Appeals, located at Cadillac Place, and the United States District Court for the Eastern District of Michigan located in the Theodore Levin Federal Courthouse building in Downtown Detroit. City finances In addition to property tax, the city levies an income tax of 2.4% on residents, 1.2% on non-residents, and 2.0% on corporations since 2013. Revenue is also obtained from utility taxes, hotel excises and from the Detroit-owned Water and Sewer system that provides most of the fresh water and sewage treatment facilities within the metropolitan area. Detroit has had to fight off legislative efforts to turn control of the system to the suburbs. The city has experienced some fiscal years of balanced budgets in the new millennium with new growth in business and tourism. The city has planned a reduced workforce and more consolidated operations. In addition, Detroit had asked for pay cuts and other "give backs" from the municipal unions that represent city employees. On March 1, 2013, Governor Rick Snyder announced the state was taking over the financial control of the city from the local government. The state is requesting a review team to look over the financial state of the city and determine if an emergency manager is needed to take over control of city spending from city council. On March 14, 2013, Michigan's Local Emergency Financial Assistance Loan Board appointed an Emergency Financial Manager, Kevyn Orr. Mr. Orr assumed his receivership responsibilities on March 25, 2013. On July 18, 2013, Detroit filed the largest municipal bankruptcy case in U.S. history, from which it existed on December 10, 2014. Law The city is governed pursuant to the Home Rule Charter of the City of Detroit, and the Detroit City Code is the codification of Detroit's local ordinances. Unless a violation of the code or other ordinance is specifically designated as a municipal civil infraction (or unless expressly otherwise required by applicable state or federal laws), the violation is a misdemeanor. Where there is a conflict with the Wayne County Code, the most liberal interpretation of the most restrictive, or the one imposing the most desirable, standard shall prevail. Sister cities Sister cities include: Toyota City, Japan Dubai, United Arab Emirates Turin, Italy Minsk, Belarus Kitwe, Zambia Nassau, Bahamas Chongqing, China International border city: