(A) Limitation on amount paid. 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 of the municipality, if it be made to appear that he or she has paid a municipal income tax on the income taxable under this subchapter, to another municipality, shall be allowed a credit for the tax paid, against the tax imposed by this subchapter in an amount not to exceed the tax due the city under this subchapter.
(B) Credits and limitations. Notwithstanding the provisions contained in §§ 35.097 and 35.098, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in a manner as the Tax Administrator may by regulation provide. No 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’s employer files with the Tax Administrator a list showing the tax withheld from the taxpayer’s wages, salaries, or commissions for other municipalities.
(1982 Code, § 35.04) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)