(A) 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 of the two rates.
(B) Every individual taxpayer who resides in this Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside 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 against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(C) Any claim for credit for income taxes paid another municipality on the same income taxable hereunder or claim for or assignment of any refund due to the credit provided for herein, must file within three years from the due date of the return. Failure to file such claim for refund or credit within the time prescribed herein shall render such credit, claim for refund or assignment null and void.
(Ord. 15-12. Passed 12-3-15.)