(a) Where a resident of the City is subject to a municipal income tax in another municipality, he or she shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Basis for credit. Every individual taxpayer who resides in the City who receives net profits, salaries, wages, commissions or other personal service compensation, for work done or services rendered outside of the City, if it be made to appear that he has paid a municipal income tax on the same income taxable under this Part to another municipality, shall be allowed a credit against the tax imposed by this Part 18 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 Part 18 on such income earned in such other municipalities where such tax is paid.
(c) A claim for credit or refund under this section shall be made in such manner as the Tax Director may by regulation provide. In the event such resident fails, neglects or refuses to file an annual return or declaration on the form furnished by or obtainable from the Tax Director, he shall not be entitled to such credit or refund or shall be considered in violation of this Part 18 for failure to file a return.
(Ord. 9984-2015. Passed 12-15-15.)