(a) Where a resident of the City is subject to a municipal income tax in another municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate. (Ord. 273B. Passed 8-24-78.)
(b) 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 against the tax imposed by this chapter in the amount of the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(1) Except as provided in subsection (b)(2), 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.
(2) 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 subsection (b)(1) shall be calculated using the tax rate in effect in the second municipal corporation.
(3) Nothing in this section permits any credit carry forward.
(Ord. 1553-04. Passed 10-14-04.)
(c) Notwithstanding the provisions contained in Section 181.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Director 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 Director a list showing the tax withheld from such taxpayer's wages, salaries or commissions for other municipalities.
(d) The Director is hereby authorized to provide by regulation that a resident, working in another municipality imposing a tax on earned income shall not be required to file a declaration under Section 181.05 or return under Section 181.07, if such other municipality certifies to the Director that a tax equal to the tax imposed under this chapter is being deducted from the wages of such resident and is being paid to such other municipality and if the wages or other compensation subject to such withholding are such resident's only income taxable under this chapter.
(Ord. 273B. Passed 8-24-78.)