(A) Every individual taxpayer who resides in the Municipality, but who receives net profits, salaries, wages, commissions or other personal service compensation for work done, or services performed or rendered outside of the Municipality, if it be made to appear that said taxpayer has paid a municipal income tax on the net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this subchapter of up to 1% tax so paid by the taxpayer on the taxpayer's behalf, to the other municipality. The credit shall not exceed the tax assessed by this subchapter on the net profit, salary, wages, commissions or compensation earned in the other municipality or municipalities where the tax is paid.
(Ord. 15-27, passed 12-28-2015)