(A) Every individual taxpayer who resides in this municipality who receives net profits, salaries, wages, commissions or other personal services compensation for work done or services performed or rendered outside of this municipality, if it be made to appear that he or she has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall receive:
(1) A 75% credit against the income tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality for the tax year commencing on January 1, 2009, and ending on December 31, 2009;
(2) A 50% credit against the income tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality for the tax year commencing on January 1, 2010, and ending on December 31, 2010; and
(3) A 25% credit against the income tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality for the tax year commencing on January 1, 2011, and every tax year thereafter.
The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(B) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 5818-82, passed 3-8-1982; Am. Ord. 08-11-079, passed 12-8-2008)