(A) Compensation received from the federal government for services performed within any federal reservation situated within the geographical limits of the city, title to which is in the federal government, is subject income under this article, even though exclusive jurisdiction thereof is granted to the federal government by the state and the city.
(B) Compensation received from state, county and municipal governmental agencies is subject to the provisions of this article.
(C) Refund of tax withheld and paid by federal, state or municipal employees covering activities outside the city will be made to an employee upon application on a form provided by the City Clerk, but only if the application is filed with the City Clerk on or before December 31 of the next year after the year the payment thereof was made.
(1977 Code, § 20-279) (Ord. 68-10, passed 6-24-1968; Ord. 73-7, passed 3-27-1973)