(a) Every natural taxpayer residing in a Municipal Corporation who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipal Corporation, if it be made to appear that he has paid a Municipal Corporation income tax on the same income taxable under this chapter to another Municipal Corporation, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or on his behalf to such other Municipal Corporation. The credit shall not exceed one and one-half percent (1.5%) of the tax assessed by this Chapter on such income tax earned in such other Municipal Corporation or Municipal Corporations where such tax is paid.
(b) A claim for refund or credit under this section shall be made in such manner as the Commissioner may provide by regulation.
(Ord. 07-12. Passed 5-14-07.)