(a) Where a resident of the municipality is subject to an income tax in another municipality, county or JEDD, he or she shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(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 he or she has paid a municipal, county and/or JEDD income tax on income, taxable under this chapter, to another municipality, county and/or JEDD, he or she shall be allowed a credit against the tax imposed by this chapter in the amount of the tax so paid by him, her or in his or her behalf to such other municipality, county and/or JEDD. The credit shall not exceed the tax assessed by this chapter on the income earned in such other municipality, county, and/or JEDD where the tax is paid.
(c) Notwithstanding the provisions of § 882.17, or any other provision inconsistent herewith, a claim for refund or credit under this section shall be made in the manner as the Tax Commissioner may by regulation provide. No claim for refund or credit shall be allowed unless it is made on or before the date of filing the taxpayer’s final return, unless the taxpayer’s employer files with the Tax Commissioner a list showing the tax withheld from the taxpayer’s wages, salaries or commissions for other municipalities, counties and/or JEDDs.
(d) The Tax Commissioner is hereby authorized to provide by regulations that a resident who works in another municipality, county and/or JEDD imposing a tax on earned income shall not be required to file a declaration under § 882.10 or a return under § 882.13 if the other municipality, county and/or JEDD certifies to the Tax Commissioner that a tax of two and one- tenth percent beginning on July 1, 1994, and thereafter as being deducted from the wages of the resident and is being paid to the other municipality, county and/or JEDD and if the wages or other compensation subject to the withholding are such resident’s only taxable income under this chapter.
(Ord. 1455, passed 5-17-1967; Am. Ord. 7-1977, passed 1-31-1977; Am. Ord. 95-9, passed 2-6-1995; Am. Ord. 2010-60, passed 9-21-2010)