(A) (1) Every individual taxpayer who resides in this municipality who received net profits, salaries, wages, commissions, or other personal service compensation for work done or services performed or rendered outside of this municipality, if it be made to appear that he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit of up to one percent (1%) against the tax imposed by this chapter on the amount so paid by him or in his/her
behalf to such other municipality. The credit shall not exceed one percent (1%) of the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(2) Proof of payment to another municipality shall be submitted either in the form of a copy of canceled check(s) (both sides) or receipt from any other taxing municipality. For withholding on wages, a W-2 showing each municipality, wages, and amount of tax withheld.
(B) A claim for refund or credit under this Section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 2015-31. Passed 11-23-15.)