(a) Where a resident of the Municipality is subject to a municipal income tax in another municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Every individual taxpayer who resides in the Municipality and who receives salaries, wages, commissions, or other compensation or net profits from sales made, work done or services performed or rendered outside of the Municipality, if it be made to appear that a municipal income tax has been paid on such income to another municipality, he shall claim a credit of the amount of tax paid by him or on his behalf to such municipality, but the credit is limited to the income allocated to the other municipality times the Municipality tax rate. No credit is given for county or school district taxes paid; only other municipal taxes.
(c) Notwithstanding the provisions contained in Section 171.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return unless such taxpayer's employer files with the Tax Commissioner a list showing the tax withheld from such taxpayer's wages, salaries or commissions for other municipalities.
(d) The Tax Commissioner shall provide that a resident working in another municipality imposing a tax on earned income shall not be required to file a declaration under Section 171.05 or return under Section 171.07, if the administrator of the income tax of such other municipality advises the Tax Commissioner that a tax of one and a quarter percent (1.25%) or greater is being deducted from the wages of such resident and is being paid to such other municipality and if the wages or other compensation subject to such withholding are such resident's only income taxable under this chapter.
(Ord. 2006-70. Passed 12-14-06.)