(A) Every individual taxpayer who resides in the village who receives net profits, salaries, wages, commissions, or other personal service compensation for work done or services performed or rendered outside of the village, shall be made to appear that he or she has paid a municipal income tax on the same income taxable under this section to another municipality. The individual taxpayer shall receive a credit not to exceed 1% of the tax assessed by this section on such income earned in another municipality where the tax is paid.
(B) For purpose of clarification, if the taxpayer works in another municipality, however that municipality's tax structure shall be, the taxpayer residing in the Village of Lincoln Heights must, by intent and interpretation of the amendment, pay to this municipality of which he or she is domiciled, 1% on all moneys earned, net profits, salaries, wages, commissions, or other personal service compensation for work done or service performed or rendered outside the village.
(C) Employees of a village-based employer shall be eligible for a tax credit for work performed in the jurisdiction of other municipal tax districts. This provided such employee shall furnish satisfactory documentary evidence as proof of payment of taxes to such other municipality.
(1) The Tax Administrator, in the absence of such records, shall regard the taxpayer as having a taxable status in the village, regardless of where the services are performed.
(2) The Tax Administrator, for apportioning purposes, will recognize the employer's properly prepared W-2 statement allocating the respective employee's earnings in other taxing districts.
(D) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(1995 Code, § 39.33) (Ord. 73-11, passed 2-19-1973; Am. Ord. 78-O-26, passed 10-24-1978; Am. Ord. 93-O-23, passed 12-15-1993)