(a) 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 the Municipality, if it is 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 this chapter in the amount of the tax so paid by him or on his behalf to such other municipality, not to exceed one-half of one percent (1/2%).
(b) Notwithstanding, the provisions contained in Section 191.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may by regulations 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 the taxpayer furnishes to the Tax Commissioner evidence from his employer showing the tax withheld from such taxpayer’s wages, salaries or commissions for other municipalities.
(Ord. 2006-34-F. Passed 10-17-06.)