(a) Where a resident of the municipality is subject to a municipal income tax in another municipality, he or she shall be entitled to a credit as hereinafter set forth.
(b) Every individual taxpayer who resides in the municipality who receives net profits, salaries, commissions or other personal compensation for work done or services performed or rendered outside of the municipality, if it be 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 an amount not to exceed one-half of 1% so paid by him or her or in his or her behalf to such other municipality. The credit shall not exceed one-half of 1% of the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(c) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 93-O-1345, passed 3-16-1993; Ord. 04-O-2146, passed 7-6-2004)