191.07 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

   Every individual taxpayer who resides in the City of Mansfield, but who receives net profits, salaries, wages, third party sick pay, commissions or other personal service compensation. for work done, or services rendered outside of said City, if it be made to appear that he has paid a municipal income tax on such net profits, salary, wages, third party sick pay, commissions or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him or on his behalf to such other municipality. The credit shall not exceed one percent (1%) on such net profit, salary, wages, third party sick pay, commission or compensation earned in such other municipality or municipalities where such tax is paid. Provided: The credits established by this section shall be allowable to a taxpayer only to the same extent that such other municipality or municipalities grant reciprocal credits to their residents who receive net profits, salaries, wages, third party sick pay, commissions or other personal service compensation, for work done or services performed or rendered outside of such other municipality or municipalities.

(Ord. 95-251. Passed 12-19-95.)