Every individual taxpayer who resides in the City, but who receives net profits, income, salaries, wages, commissions or other personal service compensation, for work done or services performed or rendered outside of the City, if it be made to appear that the taxpayer has paid a municipal income tax on such net profits, income, salaries, wages, 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 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, income, salary, wages, commission or compensation earned in such other municipality or municipalities where such tax is paid. (Ord. 101207-73. Passed 12-7-10.)