(a) Where a resident of the Municipality 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 highest rate to which he or she is subject.
(b) Every individual taxpayer who resides in the Municipality, who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it appears that he or she has paid a municipal income tax on the same income taxable under this chapter by 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 such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(c) A claim for refund or credit under this section shall be made in such manner as the Superintendent of Taxation may by regulation provide.
(Ord. 674. Passed 10-13-70; Ord. 10-15. Passed 12-14-10; Ord. 15-17. Passed 11-10-15.)