(a) A person is entitled to a credit against the use tax imposed by Section 767.04 of this article on the use of a particular item of tangible personal property, custom software or results of a taxable service equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of that property, custom software or service: Provided, that the amount of credit allowed may not exceed the amount of use tax imposed by Section 767.04 of this article on the use of the tangible personal property, custom software or results of the taxable service in this City.
(b) For purposes of this section:
(1) "Sales tax" includes a sales tax or compensating use tax imposed on the sale or use of tangible personal property, custom software or the results of a taxable service by the municipality in which the sale occurred; and
(2) "Municipality" includes municipalities of this state or of any other state of the United States.
(c) No credit is allowed under this section for payment of any sales or use taxes imposed by this State or any other state. For purposes of this paragraph, "state" includes the fifty (50) states of the United States and the District of Columbia but does not include any of the several territories organized by Congress.
(Ord. 474. Passed 10-3-22.)