(a) Every individual taxpayer who resides in the Village of Cadiz but receives net profits, salaries, wages, commissions or other personal service compensation for work done, or services performed or rendered outside of the Village of Cadiz, if it is made at appear that he or she has paid a municipal income tax on the same income taxable under this chapter to another municipality and/or Joint Economic Development District, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or in his or she behalf to such other municipality and/or Joint Economic Development District. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality and/or Joint Economic Development District where such tax is paid.
(b) No credit shall be allowed for payment of school district income taxes.
(Ord. 2009-18. Passed 11-19-09.)