(a) 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 of the City, if it be made to appear that he has paid an income tax on such net profits, salary, wages, commission or other compensation to another municipality or political subdivision, 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 or political subdivision. 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 political subdivision where such tax is paid.
(b) Notwithstanding the provisions contained in Section 171.11 hereof, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the City Treasurer may by regulation provide. No such claim for refund or credit shall be allowed unless made on or before the date for filing the taxpayer's final return unless such taxpayer's employer files with the City Treasurer a list showing the tax withheld from such taxpayer's wages, salaries, or commissions for other municipalities.
(Ord. 9126/81. Passed 11-12-81.)