Every individual taxpayer who resides in the City but receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside the City, if it appears that he has correctly paid a municipal income tax on such net profits, salary, wages, commissions or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commission or compensation earned in such other municipality or municipalities where such tax is paid.
(Ord. 164-1999. Passed 10-26-99.)