Every individual taxpayer who resides in the Municipality but who receives net profits, income, qualifying wages, commissions, or other personal service compensation, for 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 net profits, income, qualifying wages, commissions, or other compensation or other income to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, income, qualifying wages, commissions, or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 2019. Passed 12-20-04.)