(A) Where a resident of the village 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) (1) Every individual taxpayer who resides in the village who 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 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 the amount so paid by him or her or in his or her behalf to the other municipality.
(2) The credit shall not exceed the tax assessed by this chapter on the income earned in the other municipality or municipalities where the tax is paid.
(C) A claim for refund or credit under this section shall be made in the manner as the Administrator may, by regulation, provide.
(Prior Code, § 38.10) (Ord. 8-70, passed 10-12-1970)