(a) Where a resident of the City is subject to a municipal income tax in another municipality, or in a Joint Economic Development District, he or she 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 who receives net profits, salaries, wages, commissions, or other personal service compensation, for work done or services performed or rendered outside of the City, if it is made to appear that he or she has paid a municipal income tax on the same income taxable under this chapter to another municipality, or to a joint Economic Development District, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality or joint Economic Development District. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities, or Joint Economic Development District, where such the tax is paid. For the purposes of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business entity.
(c) No credit will be given unless the taxpayer claims such on his or her final return, or other form prescribed by the Administrator, and presents such evidence of the payment of the similar tax to another municipality, as the Administrator may require.
(d) For returns with multiple, or jointly filed W-2's, each W-2 Form must be calculated separately.
(e) If the W-2 has more than one locality in which tax was withheld, each locality must be calculated separately.
(Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)