[Adopted 5-7-1962 by Ord. No. 455 (Ch. XVII, Sec. 12, of the 1962 Code)]
If a nonresident of Borough of Catasauqua is subject to an earned income or wage tax in the political subdivision where such nonresident resides, Borough of Catasauqua will transmit to the political subdivision of residence any tax received by its Income Tax Officer by withholdings, or otherwise, from said nonresident; provided that Borough of Catasauqua assumes no duty or liability to ascertain the accuracy of the address of any such nonresident, and shall in no event be held accountable for tax in any amount in excess of that shall apply to political subdivisions which reciprocate in the transmission of earned income or wage taxes received by withholdings, or otherwise from resident of Borough of Catasauqua.