(A) Where a resident of the city is subject to a municipal income tax in another municipality or an income tax in a joint economic development district, he or she shall not pay a total combined municipal income tax and joint economic development district income tax on the same income greater than the municipal income tax or the joint economic development district income tax imposed at the higher rate.
(B) Every individual taxpayer who resides in the city who received net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the city, if it is shown that he or she has paid municipal or joint economic development district income tax on the same income taxable under this chapter, shall receive a credit of the amount so paid by him or her or in his or her behalf to such other municipality or joint economic development district. The credit shall not exceed the tax assessed by this chapter on such income earned or paid in such other municipality or municipalities or joint economic development district or districts where such tax is paid.
(C) A claim for refund or credit under this section shall be made in such manner as the Tax Administrator may, by regulations, provide before the date for filing the taxpayer’s final return unless such taxpayer’s employer files with the Tax Administrator a list showing the tax withheld from such taxpayer’s wages, salaries or commissions for other municipalities or joint economic development districts.
(Prior Code, § 880A.15) (Ord. 95-4, passed 4-11-1995)