(a) Every individual taxpayer who resides in the Village who receives net profits, income, qualifying wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Village, if it be made to appear that he had paid a municipal income tax on the same income taxable under this chapter to another municipality, 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 the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(b) No credit is given for payments of school district income tax.
(Ord. 1848. Passed 2-9-2009; Ord. 1981. Passed 12-15-2015; Ord. 1992. Passed 11-8-2016; Ord. 2007. Passed 12-12-2017.)