layout: default title: “880.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.”—

​(a) Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, 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. In no event shall the amount of the credit exceed one percent (1%) of the income subject to taxation as herein provided.

(Ord. 04-33. Passed 8-5-04.)

​(b) A claim for a refund or credit under this section shall be made in such manner as the Administrator may, by regulation, provide. (Ord. 04-5. Passed 3-4-04.)