Every individual taxpayer who resides in the Village but who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Village, if it is made to appear that he or she has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality. The credit shall not exceed 100 percent of the tax assessed by this chapter on such net profits, salaries, wages, commissions or compensation earned in such other municipality where such tax is paid.
(Ord. 654. Passed 12-5-78.)