(a) Where any portion of the city tax due has been paid by or on behalf of the taxpayer, credit for the amount so paid shall be deducted from the amount due.
(b) Reciprocity. Every individual taxpayer who resides in the city but who received net profits, salaries, wages, commissions, or other personal service compensation for work done, or services performed or rendered outside of the city, if it be made to appear that he or she has paid a municipal income tax on such net profits, salaries, wage, commissions, or other compensation to another municipality, shall not be allowed a credit against the tax imposed by this chapter of the amounts so paid by him or her or in his behalf to such municipality, and that all taxpayers with eligible income shall render 1% of taxpayer's tax liability owed to the city under this chapter.
(Ord. 5365, passed 1-1-1969; Am. Ord. 04-72, passed 9-9-2004; Am. Ord. 12-13, passed 2-27-2012; Am. Ord. 15-40, passed 12-10-2015)