(A) 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 against the tax imposed by this chapter in the amount of the tax so paid by him or in his behalf to such other municipality, not to exceed 1.6%.
(‘ 74 Code, § 93.70)
(B) Notwithstanding the provisions contained in § 39.040, or any other provisions inconsistent herewith, a claim for a refund or credit under this section shall be made in such a manner as the Finance 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 Finance Director a list showing the tax withheld from such taxpayer’s wages, salaries, or commissions for other municipalities.
(‘74 Code, § 93.71)
(Ord. 384-A, passed 4-1-71; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)