(A) Where a resident of the municipality is subject to a municipal income tax in another municipality, he or she shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate. Effective for the tax years beginning after 2001, the city will also allow credit for county income tax paid.
(B) 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 such income, taxable under this chapter, to another municipality, shall be allowed a credit against the tax imposed by this chapter in the amount of the tax so paid by him or her or in his or her behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(C) Notwithstanding the provisions contained in § 151.11 hereof, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may by regulation provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer’s final return unless such taxpayer’s employer files with the Tax Commissioner a list showing the tax withheld from such taxpayer’s wages, salaries, or commissions for other municipalities.
(D) The Tax Commissioner is hereby authorized to provide by regulation that a resident, working in another municipality imposing a tax on earned income shall not be required to file a declaration under § 151.05 of this chapter or return under § 151.07 of this chapter, if the administrator of the income tax of such other municipality advises the Tax Commissioner that a tax of 1% or greater is being deducted from the wages of such resident and is being paid to such other municipality, and if the wages or other compensation subject to such withholding are such resident’s only income taxable under this chapter.
(Am. Ord. 5345, passed 8-25-81; Am. Ord. 5429A, passed 11-15-82; Am. Ord. 8788, passed 7-8-03; Am. Ord. 8882, passed 12-9-03)