(A) Every individual taxpayer who resides in the Municipality and receives Municipal Taxable Income for work done or services performed or rendered outside the Municipality and has paid a municipal income tax on the same income taxable under this Chapter to such other municipality, shall be allowed a credit against the tax imposed by this Chapter. The credit allowed under this provision shall equal the lesser of (1) the amount of tax actually paid to the other municipality or (2) one-half of one percent of the tax imposed by this Chapter.
(B) If a taxpayer received a refund of all or any portion of taxes previously claimed as a credit on a municipal income tax return as having been paid to another municipality, and the taxpayer claimed a credit for said taxes, the taxpayer is required to file an amended tax return and pay the balance due to the Municipality.
(Ord. 2015-40. Passed 12-16-15.)