(a) Where a taxpayer of the Municipality 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) Every individual taxpayer who resides in the Municipality 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 is made to appear that he or she has paid a municipal income tax on the same income taxable under this chapter to another municipality, 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 her behalf, to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality where such tax is paid.
(c) Except as provided in subsection (d) hereof, if tax or withholding is paid to an incorrect municipal corporation on income or wages after the time period allowed for a refund of the tax or withholding paid by the incorrect municipal corporation, a nonrefundable credit, against the tax or withholding, shall be allowed against the tax or withholding due to the Municipality with respect to such income or wages, equal to the tax or withholding paid to the incorrect municipal corporation with respect to such income or wages.
(d) If the tax rate of the Municipality is less than the tax rate of the municipal corporation to which tax or withholding was incorrectly paid, then the credit described in subsection (c) hereof shall be calculated using the tax rate in effect in the Municipality.
(e) A claim for a refund or credit under this section shall be made in such manner as the Finance Director may, by regulation, provide.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)