(A) Limitation on amount paid. 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 it be made to appear that he has paid a municipal income tax on such income, taxable under this chapter, to another municipality, shall be allowed a credit for such tax paid, against the tax imposed by this chapter in an amount not to exceed the tax due the city under this chapter. When a taxpayer pays a tax to another municipality on a portion of the taxpayer's income a credit shall be allowed for the amount paid to the other municipality on said portion of the taxpayer's income in an amount not to exceed the tax due the city under this chapter on said portion. On any portion of a taxpayer's income for which no tax has been calculated and paid to another municipality a tax shall be calculated and paid to the city under this chapter.
(B) Credits and limitations thereof. Notwithstanding the provisions contained in § 44.11 hereof, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may by regulation provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return unless such taxpayer's employer files with the Tax Commissioner a list showing the tax withheld from taxpayer's wages, salaries, or commissions for other municipalities.
(C) Except as noted in division (D) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
(D) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (C) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
(Ord. 1-1972, passed 1-5-72; Am. Ord. 2-1983, passed 1-5-83; Am. Ord. 24-1987, passed 11-4-87; Am. Ord. 1-2001, passed 1-24-01; Am. Ord. 1-2005, passed 1-5-05)