(A) Where a resident of the municipality is subject to an income tax in another municipality, township or county, he or she shall have a credit of not to exceed 1-1/2% against the tax imposed by this chapter on the earnings taxed by such a municipality, township or county for tax years 2007 through 2012, 1.125% for tax year 2013, and .375% for tax year 2014 and thereafter, unless amended by subsequent legislation.
(B) Every individual taxpayer who resides in the municipality and who receives salaries, wages, commissions, or other compensation or net profits from sales made, work done or services performed or rendered outside of the municipality, if it be made to appear that he has paid income tax to another municipality, township or county on the same income taxable under this chapter, 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 municipality, township or county not to exceed 1-1/2% for the tax years 2007 through 2012, 1.125% for the tax year 2013, and .375% for the tax year 2014 and thereafter, unless amended by subsequent legislation.
(C) A claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may by regulation provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return, unless such taxpayer's employer files with the Tax Commissioner a list showing the income tax withheld from such taxpayer's wages, salaries, or commissions for other municipalities, townships or counties.
(Ord. 16-1974, passed 3-4-74; Am. Ord. 45-1983, passed 8-29-83; Am. Ord. 09-1996, passed 5-20-96; Am. Ord. 01-1998, passed 2-2-98; Am. Ord. 01-2007, passed 1-16-07; Am. Ord. 06-2007, passed 4-2-07; Am. Ord. 15-2013, passed 11-18-13)