A resident of the city who is required to and does pay, or has acknowledged liability for, a municipal tax on or measured by income, to another municipality upon the same income taxable under the provisions
of this chapter, may claim a credit of equal to 75% of the amount obtained by multiplying the lower of the tax rate of such other municipality or of the city by the taxable income earned in or attributable to the municipality of employment or business activity.
(Ord. 88-98, passed 8-15-1988; Ord. 47-14, passed 12-1-2014)