Every individual taxpayer who resides in the City but receives net profits, salaries, wages, commissions or other personal service compensation for work done, or services performed or rendered outside of the City, if it be made to appear that he has paid a municipal income tax on such net profits, salary, wages, commission or other compensation to another municipality, shall be allowed a credit on the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality. The credit shall not 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.
Notwithstanding the provisions contained in Section 181.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as Council may provide by regulation.
(Ord. 59-86. Passed 5-15-59.)