(A) Every individual taxpayer who resides in the Municipality and who receives salaries, wages, commissions or other compensation or net profits for sales made, work done, or services performed or rendered outside of the Municipality, if it be made to appear that said taxpayer has paid a municipal income tax on such income, taxable under this chapter to another municipality shall be allowed a credit for the amount so paid to such other municipality. The credit shall not exceed 1.5% of the income subject to the tax of such other municipality. The tax shall not be allowed for taxes erroneously paid to another municipality. If it is established that said tax was withheld or paid to a municipality, but that the taxpayer had no legal obligation to pay said tax, no credit for said tax shall be permitted.
(B) No credit shall be given for any tax paid to a school district, county, state or federal taxing authority.
(C) A partial year resident must pro-rate credit for taxes owed and paid to another municipality, reflecting the applicable credit for the income taxed while the taxpayer was a resident of the Municipality.
(Ord. 10-15. Passed 10-28-15.)