181.07 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.
   Every individual taxpayer who resides in the City of Oberlin, but who receives net profits, income, salaries, wages, net rentals, commissions or other personal service compensation for work done or services performed or rendered outside of said City, if it be made to appear thathe/shehas paid a municipal income tax on such net profits, income, salary, wages, net rentals, commission or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him/her or in his/herbehalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, income, salary, wages, net rentals, commission or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 06-49AC. Passed 6-19-06.)