(a) Income tax that has been deposited or paid to the City of Amherst, but should have been deposited or paid to another municipal corporation, is allowable by the City of Amherst as a refund, but is subject to the three-year limitation on refunds as provided in Section 192.28 of this Chapter.
(b) Income tax that should have been deposited or paid to the City of Amherst, but was deposited or paid to another municipal corporation, shall be subject to collection and recovery by the City of Amherst. To the extent a refund of such tax or withholding is barred by the limitation on refunds as provided in Section 192.28, the City of Amherst will allow a non-refundable credit equal to the tax or withholding paid to the other against the income tax the City of Amherst claims is due. If the City of Amherst's tax rate is higher, the tax representing the net difference of the tax rates is also subject to collection by the City of Amherst, along with any penalty and interest accruing during the period of nonpayment.
(c) No carryforward of credit will be permitted when the overpayment is beyond the three-year limitation for refunding of same as provided in Section 192.28 of this Chapter.
(d) Nothing in this section requires a Municipality to allow credit for tax paid to another municipal corporation if the Municipality has reduced credit for tax paid to another municipal corporation. Section 192.19 of this Chapter regarding any limitation on credit shall prevail.
(Ord. 24-09. Passed 2-26-24.)