(A) Limitation on amount paid. Every individual taxpayer who resides in the city 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 city, 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.
(B) Credits and limitations thereof. Notwithstanding the provisions contained in § 44.1.084, 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.
(Ord. 8-2015, passed 11-4-15)