(a) Effective January 1:,1987, 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 a Municipal income tax on such income, taxable under this chapter, to another municipality shall be allowed a credit against the tax imposed by Section 171.03 in an amount equal to fifty percent (50%) of the amount of tax imposed by Section 171.03 or in the amount of the tax so paid by him or in his behalf to such other municipality, whichever is less.
(b) Notwithstanding the provisions contained in Section 171.16, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such a manner as the Tax Commissioner may by regulation provide. No such claim for refund or credit under this section 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 tax withheld from such taxpayer's wages, salaries or commissions for other municipalities.
(Ord. 29-93. Passed 11-3-93.)