(a) Every individual taxpayer who resides in the Village of North Kingsville but who receives net profits, income, salaries, qualifying wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Village of North Kingsville, if it is made to appear that he or she has paid municipal income tax on such net profits, income, salaries, qualifying wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter on the amount so paid by him or her or in his or her behalf to such other municipality. The allowable credit shall be thirty-eight percent (38%) of the tax assessed by this chapter on such net profits, income, salaries, qualifying wages, commissions or compensation earned in such other municipality where such tax is paid.
(b) No credit will be given to taxpayers for school district taxes.
(Ord. 14-045. Passed 9-2-14.)