(a) An individual taxpayer residing in the City who receives net profits, income, qualifying wages, commissions or other personal service compensation for work done or services performed outside of the City of Ashtabula and is required to pay a municipal income tax on such net profits, income, qualifying wages, commissions, or other compensation to another municipality shall be entitled to receive a credit against the tax imposed by this chapter of the amount of said tax so paid by him or in his behalf to such other municipality; provided, however, that the credit authorized by this section shall not exceed fifty per cent (50%) of the amount of the tax assessed by this chapter on such net profits, income, qualifying wages, commission or compensation earned in such other municipality. (Ord. 2011-197. Passed by electorate 3-6-12.)
(b) Section 189.08 is hereby declared and found to have an effective date of 12:00 a.m. on April 1, 2012. (Ord. 2012-72. Passed 5-7-12.)