Every individual taxpayer who resides in the City but who received net profits, salaries, qualified wages, commissions or other compensation for work done or services performed or rendered outside the City, if it be made to appear that such taxpayer has paid a municipal income tax or excise tax based on income, on such net profits, salaries, qualified wages, commissions or compensation in another municipality, shall be allowed a credit for the amount so paid by such taxpayer or in such taxpayer’s behalf in such other municipality, this credit to be applied only to the extent of the tax accessed by this Taxation Code, by reason of such net profits, salaries, qualified wages, commissions or compensation earned in such other municipality where such tax is paid.
(Ord. 53-2004. Passed 12-6-04.)
(Ord. 53-2004. Passed 12-6-04.)