(a) A credit will be allowed in the amount of one-half of one percent(1/2%) of income earned in another city upon which the other city tax has been paid, other city tax rate is one-half of one percent(1/2%) or more.
(b) If you receive a refund of all and/or a portion of the taxes, claimed as a credit on your Municipality Tax Return as having been paid to another municipality, and you claimed credit for said taxes on your Municipality Tax Return, you are required to file an amended City of Canfield Tax Return and pay the balance due the Municipality.
(Ord. 2013-37. Passed 11-20-13.)