(a) Every individual taxpayer who resides in the Village but receives net profits, salaries, wages, commissions or other personal service compensation for work done, or services performed or rendered outside of the Village, 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 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 or Joint Economic Development District. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or Joint Economic Development District.
(b) No credit shall be allowed for payment of school district income taxes.
(Ord. 2010-51. Passed 5-12-10.)