181.07  CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
   Every individual taxpayer who resides in the Village of New Washington, but who receives net profits, salaries, wages, commission or other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear he has paid a municipal income tax on such net profits, salary, wages, commission or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him on his behalf to such other municipality, not to exceed one and one-half percent (1½%), nor shall the credit exceed the tax assessed by this chapter on such net profit, salary wages, commission or compensation earned in such other municipality or municipalities where such tax is paid. Provided: The credits established by this section shall be allowable to a taxpayer only to the same extent that such other municipality of municipalities grant reciprocal credits to their residents who receive net profits, salaries, wages, commissions or other personal service compensation, for work done or services performed or rendered outside of such other municipality or municipalities. 
(Ord. 844.  Passed 1-27-03.)