Every individual taxpayer who resides in the Village of Windham but who receives net profits, salaries, wages, commissions and other personal service compensation, for work done, or services performed or rendered outside of said Village, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to another municipality, shall be allowed a credit against the tax imposed by this chapter of one hundred percent (100%) of the amount so paid by him or in his behalf to such other municipality, not to exceed tax paid outside of the Village of a maximum of one-half of one percent (1/2%). In no event shall the credit exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid. (Ord. 2013-6. Passed 2-26-13.)