(a)   Where a resident of the Village is subject to a municipal income tax in another municipality, he or she shall not pay a total municipal income tax on the same income greater than the tax imposed at the highest rate to which he or she is subject.
   (b)   Every individual taxpayer who resides in the Village and who receives net profits, income, qualifying wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Village, if it is made to appear that he or she 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 her or in his or her 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 Superintendent may by regulation provide.
(Initiative Ord. Passed 11-5-68; Ord. 2004-11. Passed 4-5-04.)