§ 887.081. Credit for tax paid to another municipality.

(a)

Limitation. Where a Resident of Monroe is subject to a municipal income tax in another Municipality he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.

(b)

Credits to residents. Resident individuals of Monroe who are required to pay and do pay, a tax to another municipality on salaries, wages, commissions or other compensation for work done or services performed in such other municipality, or a net profits from businesses, professions or other activities conducted in such other municipality, may claim a credit of the amount of tax paid by them or on their behalf for the same taxable period to such other municipality but only to the extent of the tax imposed by this chapter on such compensation or net profits.

(c)

Method of applying for credit. No credit will be given unless the taxpayer claims such on his final return or other form prescribed by the administrator, and presents such evidence of the payment of a similar tax to only another municipality, as the administrator may require.

(1)

A refund must be claimed by the taxpayer or his employer within three years of the date of filing the final return for the year for which such refund is claimed. The administrator shall prescribe rules for verification.

(d)

A statement satisfactory to the administrator from the taxing authority of the municipality to which the taxes are paid that a Monroe resident or his employer is paying the tax shall be considered as fulfilling the requirement of this article.

(Ord. No. 2015-40 , § 1. Passed 11-24-15; Ord. No. 2017-35, § 6. Passed 12-19-17 .)