(A) Every individual taxpayer who resides in the Village of Apple Creek but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered outside of said village, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation 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. The credit shall be limited to, and not exceed, one-half of the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such other municipality or municipalities where such tax is paid.
(B) Any individual taxpayer to which division (A), above, is applicable and who is also an active Apple Creek Volunteer Fire Department firefighter, EMT or paramedic in good standing shall further be allowed an additional non-refundable credit against the tax imposed herein of $200. A "Claim for Apple Creek Volunteer Firefighters' and EMT/Paramedics' Non-Refundable Tax Credit" form must be completed and submitted with the taxpayer's municipal income tax return. Said forms shall be supplied by the Village Tax Administrator/Fiscal Officer.
(C) Every individual taxpayer who resides in the Village of Apple Creek but who receives net profits, salaries, wages, commissions or other personal service compensation, for work done, or services performed or rendered in a Joint Economic Development District to which the Village of Apple Creek is a contracting party, if it be made to appear that he has paid a municipal income tax on such net profits, salaries, wages, commissions or other compensation to such a Joint Economic Development District, 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 Joint Economic Development District. The credit shall not exceed the tax assessed by this chapter on such net profit, salary, wages, commissions or compensation earned in such Joint Economic Development District where such tax is paid. It is the intent of this division (C) that the terms of this division supersede the terms of division (A) for those village residents who are employed in Joint Economic Development District territories to which the Village of Apple Creek is a contracting party.
(Ord. 2015-32, passed 12-14-2015)