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(A) RESIDENTS SUBJECT TO INCOME TAX IN OTHER MUNICIPALITY. Every individual taxpayer who resides in the City of Ontario but receives net profits, salaries, wages, commission, or other personal service compensation for work done or services performed or rendered outside of said City, if it be made to appear that he/she 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 equal to the amount of tax under a tax levy to exceed one percent (1%) upon the compensation on which the tax was paid by him/her or on his/her behalf to such other municipality. The credit shall not exceed the 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 income tax is paid.
(B) CREDIT FOR TAX PAID BY PASS-THROUGH ENTITY TO ANOTHER MUNICIPALITY. Where a resident of this municipality receives income from a pass-through entity, the resident shall be entitled to a credit for municipal income tax paid by the entity to another municipality equal to the amount of tax under a tax levy not to exceed one (1%) upon the income on which the tax was paid equal to the resident owner's proportionate share of the tax paid to another municipality or the resident owner's proportionate share of the amount of tax that would be imposed on the pass-through entity by this municipality if the pass-through entity conducted business in this City.
(C) The credit provided in this division shall be taken against the general one percent tax levied by Section 193.012.
(Ord. 15-45. Passed 11-19-15.)