(A) Every individual taxpayer who resides in the Village of Edgerton who receives income subject to taxation pursuant to this Chapter 185, including, without limitation, net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear that the individual taxpayer has paid an Ohio municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of amount so paid by the individual taxpayer to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income, net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid.
(B) As used in this section, the word "municipality" shall mean an Ohio city or village, but no other political subdivision. (Ord. 967. Passed 12-8-15.)