(A) Where a resident of the municipality is subject to a municipal income tax in another municipality, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(B) Every individual taxpayer who resides in the municipality and who receives salaries, wages, commissions, or other compensation or net profits from sales made, work done or services performed or rendered outside of the municipality, if it be made to appear that a municipal income tax has been paid on such income to another municipality, he shall claim a credit of the amount of tax paid by him or on his behalf to such municipality, but the credit is limited to the income allocated to the other municipality times the resident municipality tax rate. No credit is given for county or school district taxes paid; only other municipal taxes. No credit is given in an amount greater than the tax rate of the city.
(C) Except as provided in division (D) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
(D) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (C) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
(E) Notwithstanding the provisions contained in § 95.11 hereof, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Administrator may provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer’s final return unless such taxpayer’s employer files with the Tax Administrator a list showing the tax withheld from such taxpayer’s wages, salaries, or commissions for other municipalities.
(F) The Tax Administrator shall provide that a resident working in another municipality imposing a tax on earned income shall not be required to file a declaration under § 95.07 hereof if the administrator of the income tax of such other municipality advises the Tax Administrator that a tax rate of 1.5% up to and including December 31, 2009, and 2% commencing January 1, 2010, and thereafter of the gross salaries is being deducted from the wages of such resident and is being paid to such other municipality and if the qualifying wages or other compensation subject to such withholding are said resident’s only income taxable under this subchapter.
(G) Senior citizens shall be entitled to receive a deduction of $2,000 from gross income in computing tax due. “Senior citizen” is defined as any person who is 65 years of age or who turns 65 years of age in a given tax year.
(Ord. 1-05, passed 1-24-05; Am. Ord. 84-09, passed 12-14-09)