(A) Limitation on amount paid. Where a resident of the village is subject to a municipal income tax in another municipality by reason of that municipality being the situs of his employment, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(B) Credits and limitations. Every resident who earns or receives taxable income for work done or services performed or rendered outside of the village, if he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality for taxes paid in the same tax year. The credit shall not exceed the tax assessed by this chapter in the same tax year on such income earned in such other municipality or municipalities where the tax is paid. Credits may not be carried forward to future years
(C) Claim for credit or refund. A claim for credit or refund shall be made in such a manner as the administrator may provide by regulation.
('69 Code, § 97.14) (Ord. C-320, passed 10-20-70; Am. Ord. C-625, passed 11-9-87; Am. Ord. 2009-02, passed 4-13-09)