(a) Where a resident of the Municipality is subject to another municipal income tax in a different municipality, the taxpayer shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, bonus payments, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it be made to appear that the taxpayer has paid a municipal income tax on the same income taxable in this Chapter 891 to another municipality, shall be allowed credit against the tax imposed by this Chapter 891 of the amount paid by the taxpayer or on his behalf to such other municipality. The credit shall not exceed that tax rate described in this Chapter 891 on such income earned in such other municipality or municipalities where such tax is paid.
(c) Except as provided in Section 891.081(d), if tax or withholding is paid to a municipal corporation on the income or wages, and if a second municipal corporation imposes a tax on the same income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipality, the second municipality shall allow a nonrefundable credit against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
(d) If the tax rate in the second municipality is less than the tax rate in the first municipality, then the credit described in Section 891.081(c) shall be calculated using the tax rate in effect in the second municipality.
(e) A claim for refund or credit under this section shall be made in such manner as described in Section 891.06 et seq.
(Ord. 2015-45. Passed 11-16-15.)