(a) Where a resident of Willard is subject to a municipal income tax in another municipality he 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 Willard who received net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of Willard, if it be made to appear that he 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 of the amount so paid by him or in his behalf to such other municipality. 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.
(c) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 2147. Passed 11-2-71.)