(A) Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, and who is liable and has paid to another municipality an income tax on the same income taxable and taxed under this chapter, 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. Provided however, in no event shall the amount of the credit exceed one percent (1%) of the income subject to taxation as herein provided.
(B) If the total amount of credits granted under this Section exceed the total amount of tax owing to the Municipality before application of all such credits, then no refund shall be due or payable to the taxpayer. (Ord. 15-30. Passed 11-19-15.)