It is the intent of this section that a taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions hereof shall not be required by this chapter to pay a total municipal income tax on such income greater than the tax imposed at the higher rate.
Accordingly, notwithstanding any other provision of this chapter.
(a) Residents of Bradford.
(1) When a resident of Bradford is subject to and has paid, or has acknowledged liability for, a municipal income tax in another municipality on the same income taxable under this chapter and such other municipality does not allow a credit to its non-residents, such Bradford residents may claim a credit of the amount of such tax paid to such other municipality, but not in excess of the tax assessed by this chapter.
(2) A. When a resident of Bradford is subject to and has paid, or has acknowledged liability for, a municipal income tax in another municipality on the same income taxable under this chapter, and such other municipality allows a credit to its non-residents on the same basis as provided in subsection (b)(1) hereof, a credit shall be allowed against Bradford income tax of fifty percent (50%) of the tax due hereunder or fifty percent (50%) of the tax due under this chapter of such other municipality, whichever is the lesser.
B. If the tax due such other municipality has been paid to or withheld in such other municipality, a resident of Bradford may claim credit for and assign to the Village of Bradford any claim for refund to which he may be entitled from such other municipality. In the event an amount is not received by the Village, equal to such credit claimed by reason of tax payment made to, or withheld in, such other municipality, then the taxpayer shall be liable to the Village for an amount by which the claimed credit exceeds the amount recovered on such assignment by the Village, together with penalty and interest. If satisfactory evidence is offered, however 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.
C. Assignment of any claim for refund to which a Bradford resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Bradford income tax represented by such assignment; provided, however, should an overpayment result from the credit allowed by reason of such assignment, no refund thereof shall be made until such assignment has been accepted for payment by such other municipality.
(b) Non-Residents of Bradford.
(1) When a non-resident of Bradford is subject to the tax imposed by this ordinance and is also subject to tax on the same income in the municipality of his residence, a credit of fifty percent (50%) of the tax due under this ordinance or fifty percent (50%) of the tax due under this chapter of such other municipality, whichever is the lesser, shall be allowed against the tax due under this chapter, provided:
A. Such other municipality imposes on its residents a tax on the same income and reciprocal provision is made in this chapter of such other municipality granting to non-residents thereof a credit on the same basis as provided in subsection (b)(1) hereof against the tax levied thereby;
B. Such non-resident is subject to and has paid, or has acknowledged liability in the municipality of his residence for any tax due after such reciprocal credit is allowed; and
C. The municipality of his residence furnished evidence of payment of tax therein or evidence of assignment by the taxpayer of his claim for reciprocal credit to such other municipality.
(2) Any amount due a non-resident as a result of having overpaid the tax due to the Village, or arising from allowance of the credit provided for herein may, under regulations adopted by the Administrator, be assigned to and paid to such other municipality.
(c) The credits provided for in subsections (a) and (b) hereof will not be allowed unless the same are claimed in a timely return or form acceptable to, and filed with the Administrator, in the event the taxpayer fails, neglects or refuses to file such timely return or form he shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this ordinance, together with such interest and penalties, both civil and criminal, as are prescribed to this chapter.
(d) Any claim for credit for income taxes paid another municipality on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31st of the year following that for which such credit is claimed. Provided, however, in the event such claim for reciprocity refund shall have been assigned to the municipality of residence, such municipality of residence must file a claim for refund with the Administrator on or before January 31st next following such December 31st. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the times prescribed herein shall render such credit, claim for refund, or assignment null and void.
(Ord. 74-11. Passed 1-30-75.)