§ 15.01.15. Credit for tax paid to another municipality.

(A)

Every individual taxpayer who resides in the city who receives net profits, salaries, wages, commissions, rents or other personal service compensation for work done or services performed or rendered outside the city, if it is established with supporting documentation that said income is subject to municipal income tax in another municipality and that said tax has been paid to that other municipality 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 in his behalf to such other municipality. On and after January 1, 2006, the credit shall not exceed one percent of the income subject to the tax of another municipality. The credit will not be allowed for any amount of taxes erroneously paid to another municipality, including but not limited to taxes that another municipality would refund if properly applied for.

(B)

A claim for refund or credit under this section shall only be made if the resident taxpayer has paid (or employer has withheld on resident's behalf) the city income tax.

(C)

The city will not permit a claim for refund or a claim for credit of income tax paid to another municipality.