SECTION 12.  MUNICIPAL INCOME TAX CREDIT.
   When the taxable income or profits of a resident of the City of Euclid is subject to a municipal income tax in another municipality on the same income or profits taxable under the Charter or ordinances of the City of Euclid, a one hundred percent (100%) credit shall be allowed against Euclid income tax of the amount of net tax for which he is liable under the ordinances of the other municipality.
(Added November 4, 1975; Amended March 7, 2000.)