Being a former city and county executive in Washington State, there is no provision in state law that gives cities and counties any authority to implement an income tax, otherwise all the cities and counties would have done this back in the 90’s when the state essentially started keeping 99% of all tax revenues for themselves.
Thank you.
On the other hand, looking at the Constitution there's nothing giving the federal government the authority to execute the War on Drugs, and indeed precedent
would (via the 18th Amendment) dictate that an amendment would be needed to have such legitimate authority.
So I wouldn't bet on it.