Resident individuals of the village who are required to pay and do pay tax to a municipality other than village on salaries, wages, commissions, and other compensation for work done or services performed outside the village or net profits from businesses, professions, or other activities conducted outside the village may claim a credit of the amount of the tax paid by them or on their behalf to such other municipality to the extent of the tax imposed by this chapter on such income, such credit being limited to 1.5% of the amount of income tax by both the village and such other municipality. A return must be filed for the purpose of claiming such credit or allowance, together with such evidence of the payment of a similar tax to the municipality in which such resident has a source of income as the Tax Commissioner may require.
(Ord. 1973-7-14, passed 9-11-73; Am. Ord. 1995-11-37, passed 1-9-96)