(A) Every individual resident taxpayer with Municipal Taxable Income as calculated in Section 183.041(A) earned for work done or services performed or rendered outside of the Village of Carrollton, if it be made to appear that he/she has paid a municipal income tax to another municipality on the same income taxable under this chapter, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by the taxpayer or on his/her behalf to such other municipality; provided, however, that the credit shall not exceed one-half of one percent (0.5%) on such income earned in such other municipality or municipalities where such tax is paid.
(B) The credit provided in division (A) of this section shall not be allowed unless the credit is claimed in a timely filed return or on a form acceptable to, and filed with the Tax Administrator, including any extension granted under Section 183.094. If the taxpayer fails, neglects or refuses to file such timely return or form, he/she shall not be entitled to such credit and shall be liable for the full amount of tax imposed by this chapter, together with such interest and penalties, both civil and criminal, as are imposed by this chapter.
(C) No such credit shall be given for any tax paid to a school district or a county not imposed by this chapter.
(Ord. 2015-43. Passed 11-23-15.)