Every individual taxpayer who resides in the Municipality but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of the Municipality, who has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation 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. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 1400. Passed 11-24-75.)