(a) Income tax that has been deposited or paid to the City of Brook Park, but should have been deposited or paid to another municipal corporation, is allowable by the City of Brook Park as a refund, but is subject to the three-year limitation on refunds as provided in Section 1809.06.
(b) Income tax that should have been deposited or paid to the City of Brook Park, but was deposited or paid to another municipal corporation, shall be subject to collection and recovery by the City of Brook park. To the extent a refund of such tax or withholding is barred by the limitation on refunds as provided in Section 1809.06, the City of Brook Park will allow a non-refundable credit equal to the tax or withholding paid to the other municipality against the income tax the City of Brook Park claims is due. If the City of Brook Park's tax rate is higher, the tax representing the net difference of the tax rates is also subject to collection by the City of Brook Park, along with any penalty and interest accruing during the period of nonpayment.
(c) No carryforward of credit will be permitted when the overpayment is beyond the three-year limitation for refunding of same as provided in Section 1809.06.
(d) Nothing in this section requires a Municipality to allow credit for tax paid to another municipal corporation if the City of Brook Park has reduced credit for tax paid to another municipal corporation. Section 1808.01 shall prevail regarding any limitation on credit.
(Ord. 9984-2015. Passed 12-15-15; Ord. 11375-2023. Passed 12-12-23.)