(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 2.25% of the income tax liability under this Title and no more credit is allowed for refunds, than the amount that is paid in taxes to the Resident City.
(B) A claim for credit or refund under this section shall be made in such a 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 chapter 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 from 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 from as is prescribed by the administrator, he shall not be entitled to such credit and shall be considered in violation of this chapter for failure to file a return and make payment of taxes due hereunder.
(Ord. 9467-17. Passed 1-26-17.)