(a) Subject to the following limitation, every individual taxpayer who resides in this Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside this Municipality, if it is made to appear that the taxpayer has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter on the amount so paid by the taxpayer or in the taxpayer's behalf to the other municipality. The credit shall be one percent (1%) of such income earned in the other municipality or municipalities where tax is paid.
(b) A claim for refund or credit under this section shall be made in such manner as the Income Tax Supervisor may by regulation provide.
(Ord. 4173. Passed 12-9-03.)