Every individual taxpayer who resides in the Municipality of Canal Winchester, Ohio, 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, if it be made to appear that he/she 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 profits, salaries, wages, commissions, or other compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 15-37. Passed 12-7-15.)