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.