(a) Where a resident of the City of Norwood is subject to a municipal or county income tax in another municipality, county or Joint Economic Development District (J.E.D.D.), he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Every individual taxpayer who resides in the City of Norwood who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Norwood, if it be made to appear that he has paid a municipal, county or J.E.D.D. income tax on or with respect to the same income taxable under this chapter to another municipality, county or J.E.D.D., 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, county or J.E.D.D. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality, municipalities, county or J.E.D.D. where such tax is paid.
(c) A claim for refund or credit under this Section shall be made in such manner as the Tax Commissioner may provide by regulation. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return, unless such taxpayer's employer files with the Tax Commissioner a list showing the tax withheld from such taxpayer's wages, salaries, or commissions for other municipalities, counties or J.E.D.D.'s.
(d) The Tax Commissioner is hereby authorized to provide by regulation that a resident who is employed in another municipality, county or J.E.D.D. imposing a tax on earned income shall not be required to file a return under Section 181.05 of this chapter or a declaration under Section 181.07, if such other municipality, county or J.E.D.D. certifies the tax imposed under this chapter is being deducted from the wages of such resident and is being paid to such other municipality, county or J.E.D.D. and if the wages or other compensation subject to such withholding are the residents' only income taxable under this chapter.
(Ord. 93-2000. Passed 12-12-00.)