(a) Every individual taxpayer who resides in the City who earned, received, accrued or in any other way had set aside unto him net profits, salaries, wages, commissions, other compensation, or other personal service compensation for work done or services performed or rendered outside the City, if it is established with supporting documentation that said income is subject to municipal income tax in another municipality and that said tax has been paid to that other municipality on the same income taxable under this chapter, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed one percent (1%) of the income subject to the tax of another municipality. The credit will not be allowed for any amount of taxes erroneously paid to another municipality, including but not limited to taxes that another municipality would refund if properly applied for.
(b) Subsection (a) hereof will not apply and the credit provided therein will not be allowed unless the same is claimed in a timely return or form acceptable to and filed with the Lancaster Income Tax Department, and the taxpayer presents evidence of the payment of the same to another municipality. In the event that a taxpayer fails, neglects, or refuses to file such a timely return or form, he shall not be entitled to such credit and shall be liable for the full amount of the tax levied by this chapter together with such interest and penalties as are prescribed in this chapter.
(Ord. 32-02. Passed 8-26-02.)
(Ord. 32-02. Passed 8-26-02.)