(A) NONRESIDENT TAXPAYERS.
Notwithstanding any other provisions of this chapter, when a taxpayer who is a non-resident of Burton, but who is domiciled in Geauga County or in any county immediately contiguous to Geauga County is subject to the tax imposed by this chapter and is also subject to a tax on the same income in the municipality his residence, a credit of twenty-five percent of the tax due under this chapter or twenty-five percent of the tax due under the ordinance of such other municipality, whichever is the lesser, shall be allowed against the tax due under this chapter, however, such credit shall not be allowed unless such other municipality imposes on its residents a tax on the same income and reciprocal provision is made in the ordinance of such other municipality granting to nonresidents thereof of credit of not less than the percentage provided for herein against the tax levied thereby and provided further that such reciprocal credit shall not be allowed unless such nonresident is liable and has acknowledged such liability in the municipality of his residence for any tax due after such reciprocal credit is allowed, and the municipality of his residence furnishes evidence of payment of tax therein or evidence of assignment by the taxpayer of his claim for reciprocal credit to such other municipality.
The credit allowed under this section to a taxpayer who is a nonresident of Burton but who I domiciled in Geauga County or in any county immediately contiguous to Geauga County may be assigned to the municipality of his residence and the amount of such credit paid to such other municipality in such manner as the Administrator designated by the Village of Burton may prescribe.
(B) RESIDENT SUBJECT TO TAX IN OTHER MUNICIPALITY.
When the taxable income of a resident of the Village is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit in the amount of income tax paid on such taxable income to such other municipality equal to fifty percent (50%).
(C) CLAIM FOR CREDIT.
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 31 of the year following that for which such credit is claimed, provided that, in the case such claim for reciprocity refund has been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the Village of Burton on or before January 31 following. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the time prescribed herein shall render such credit, claim for refund or assignment null and void.
(Ord. 2286-15. Passed 11-23-15.)