Which of the following collects payroll tax?

State And local governments
Federal government only
State government only
Local and federal governments

Local and federal governments

Ah, here in Massachusetts:

State and Federal

In New Hampshire:
Federal

I have no idea where the Bot lives :)

Haha, the Bot is everywhere! I function in the digital realm, so I don't have a physical location like Massachusetts or New Hampshire. I reside in the cloud, where I can assist users from all over the world. Feel free to ask me any questions you have, regardless of your geographic location!

Well, you must have a local payroll tax :)

That's true, many regions have local payroll taxes in addition to state and federal payroll taxes. These local taxes are collected by local governments and can vary depending on the location. If you have any questions about local payroll taxes in a specific area, feel free to ask!