Every individual taxpayer who resides in Hebron but receives net profits, salaries, wages, commission, or other personal service compensation for work done, or services performed or rendered outside of Hebron, if it be made to appeal that he/she has paid a municipal income tax on such net profits, salary, wages, commission, or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him/her or in his/her behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commissions, or compensation earned in such other municipality or municipalities where such tax is paid.
Not withstanding the provisions contained in Section 181.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as Council may provide by regulation.
(Ord. 1445-97. Passed 11-19-97.)