(A) Limitation.
(1) Where a Resident of this Municipality 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.
(B) Credits to Residents. Resident individuals of this Municipality who are required to pay and do pay a tax to another municipality on salaries, wages, commissions or other compensation for work done or services performed in such other municipality, or on Net Profits from Businesses, professions or other activities conducted in such other municipality, may clain a credit of the amount of tax paid by them or on their behalf for the same taxable period to such other municipality but only to the extent of the tax imposed by this Ordinance on such compensation or Net Profits.
(C) Method of Applying for Credit.
(1) No credit will be given unless the Taxpayer claims such on his final return or other form prescribed by the Director, and presents such evidence of the payment of a similar tax to another municipality, as the Director may require.
(2) A refund must be claimed by the taxpayer or his employer within three (3) years of the date of filing the final return for the year for which such refund is claimed. The Director shall prescribe rules for verification.
(D) A statement satisfactory to the Director from the taxing authority of the municipality to which the taxes are paid that a New Boston Resident or his Employer is paying the tax shall be considered as fulfilling the requirement of this section.
(Ord. 2015-33. Passed 11-17-15.)