Every individual taxpayer who resides in the Village of Pioneer but who receives income subject to taxation pursuant to this Chapter 185, including, without limitation, net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by the taxpayer or in the taxpayer's behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 16-2015. Passed 12-9-15.)