181.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

   (a)   Any person who resides or is domiciled in the City and who receives net profits, salaries, wages, commissions or other compensation for work done, or services performed or business transacted outside the City upon production of satisfactory evidence that he has paid an income tax on such income to another city, shall be allowed a credit for the amount paid to the other city. The credit shall not exceed one hundred percent (100%) the amount of tax which would be assessed by this chapter on the same income, effective September 14, 1981.

   (b)   The credit provision of this section applies only to residents of the City. Nonresidents who receive net profits, salaries, wages, commissions or other compensation for work done, or services performed, or rendered within the City, and subject to the tax imposed by this chapter, shall not be allowed a credit for any income tax paid to another city.

(Ord. 81-420. Passed 9-16-81.)