A taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions of the Chapter, shall be allowed a credit towards the Village of South Amherst income tax on such income as provided herein:
(A) When a resident of South Amherst is subject to and has paid or acknowledged liability for a municipal income tax in another municipality on the same income taxable under this chapter, such South Amherst resident shall nonetheless still be liable to the Village of South Amherst, pursuant to the terms of this section, to pay nine tenths of one percent of such taxable income to the Village of South Amherst.
(B) When a nonresident of South Amherst is subject to the tax imposed by this chapter, and is also subject to tax on the same income in the municipality of his residence, he shall not be allowed any credit or claim of refund, nor will the Village of South Amherst acknowledge or allow any claim for refund of any portion of such tax so levied. (Ord. 1734-22. Passed 6-27-22.)