Every individual taxpayer who resides in the municipality, but who receives municipal taxable income for work done, or services performed or rendered outside of the municipality, if it be made to appear that he or she has paid a municipal income tax on such municipal taxable income to another municipal corporation, shall be allowed a credit against the tax imposed by this subchapter of the amount so paid by him or in his or her behalf to such other municipal corporation. The credit shall not exceed 50% of the tax assessed by this subchapter on such municipal taxable income earned in such other municipal corporation or municipal corporations where tax is paid.
(Ord. 800, passed 10-19-2015, § 880.081)