(a) Where a resident of the Village is subject to a municipal income tax in another municipality, that resident may not be required to 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 Village but who receives net profits, salaries, wages, commissions, or other personal service compensation for work done outside the Village, if it is made to appear that the taxpayer has paid a municipal income tax on the same income taxable under this chapter to another municipality, will be allowed a credit against the tax imposed by this chapter of the amount so paid by the taxpayer or on the taxpayer's behalf to such other municipality. The credit may not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where that tax is paid.
(c) A claim for refund or credit under this section shall be made as provided elsewhere in this chapter.
(Ord. 05-2018, passed 2-27-2018; Ord. 24-2020, passed 10-27-2020)