(a) Where a resident of the City of Eaton is subject to a municipal or county income tax in another municipality or county, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the highest rate to which he is subject.
(b) Every individual taxpayer who resides in the City of Eaton who received net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Eaton, if it be made to appear that he has paid a municipal or county income tax on the same income taxable under this chapter to another municipality or county, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality or county. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or county where such tax is paid.
(c) A claim for refund or credit under this section shall be made in such manner as the Finance Director may by regulation provide.
(Ord. 96-14. Passed 11-18-96.)