Every individual taxpayer who resides in the city but who receives income, wages, salaries, commissions or other compensation for work done or services performed or rendered outside of the city, if it be made to appear that he or she has paid a municipal income tax on the income, wages, salaries, 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 him or her or in his or her behalf to the other municipality. For the tax year 2015 and forward, the credit shall not exceed 67% of the tax assessed by this chapter.
(Ord. 43-2004, passed 12-20-2004; Ord. 22-2014, passed 12-15-2014)