Every individual taxpayer who resides in the City but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done or services performed or rendered outside of the City, if it be made to appear that he has paid a municipal income tax on such net profits, salary, wages, commissions or other compensation to another municipality, shall be allowed a credit on the tax imposed by Section 221.02
, of the amount so paid by him or in his behalf to such other municipality to the extent that such amount so paid by him or in his behalf to the other municipality is not allowed as a credit pursuant to any other section of the Codified Ordinances on any tax levied by the Codified Ordinances, provided, however, that the credit shall not exceed the equivalent of two-thirds of the tax assessed by this chapter on such net profits, salary, wages, commission or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 71-02. Passed 11-19-02.)