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(a) A taxpayer, who is a nonresident of the city and who is subject to the tax levied by this chapter and to a tax on the same income in the municipality of his or her residence, shall not receive any credit for any tax paid in the municipality of his or her residence.
(b) When the taxable income of a resident of this municipality is subject to a municipal income tax in another municipality on the same income taxable under this section, such resident shall be allowed a credit of the amount of income tax paid on such taxable income to such other municipality, equal to 1.75 percent of the amount obtained by multiplying the lower of the tax rate of such other municipality or of this municipality by the taxable income earned in or attributable to the municipality of employment or business activity. For the purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business entity. The effective date of this section is January 1, 2002.
(Ord. 86-O-36, passed 9-2-1986; Am. Ord. 01-O-29, passed 7-2-2001)