(a) When a resident of the City is subject to a municipal income tax in another municipality on the same income taxable under this Title, such resident may claim a credit of the amount of income tax paid to the other municipality, but not in excess of one hundred percent (100%) of the first 1.50% of the income tax liability under this Title. When a resident of the City works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the Revised Code, such resident may claim a credit of the amount of income tax paid to the joint economic development zone or joint economic development district, as applicable, but not in excess of one hundred percent (100%) of the first 1.50% of the income tax liability under this Title. This credit shall be calculated separately for each income source. This provision shall be effective on all taxable income earned on and after January 1, 2001.
(Ord. 7464-02. Passed 5-6-02.)
(b) A claim for credit or refund under this section shall be made in such manner as the Administrator may by Regulation provide. In the event such City resident fails, neglects or refuses to file an annual return or declaration on the form prescribed by the Administrator, he shall not be entitled to such credit or refund and shall be considered in violation of this Title for failure to file a return.
(c) In the event a City resident is entitled to a reciprocity credit under the ordinance of another municipality or is entitled to credit for taxes paid another municipality or is entitled to credit for taxes paid to either municipality, such City resident is required to file a return or form in such manner as the Administrator designated by the City may prescribe.
Assignment of any claim for refund to which a City resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of City income tax represented by such assignment. Provided, however, if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality.
In the event such City resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator, he shall not be entitled to such credit and shall be considered in violation of this Title for failure to file a return and make payment of taxes due hereunder.
(Ord. 5643-86. Passed 4-7-86)