(a) When a resident of the City is subject to a municipal income tax in another municipality on the same income taxable under this chapter, the resident taxpayer may claim a credit of 50% of the amount of income tax paid to the other municipality, but such credit shall not exceed 50% of the tax assessed by this chapter. For the purpose of this section, taxable income shall include the distributive share of net profits of a resident partner or owner of an unincorporated business entity. The credit shall be effective on January 1, 2005
(b) In the event a City of Chardon resident is entitled to credit for taxes paid to another municipality, the resident is required to file a return on a form in such manner as the Administrator designated by the City may prescribe.
(c) Assignment of any claim for refund to which a Chardon resident taxpayer may be entitled from another municipality shall be tentatively accepted as payment of that portion of the City of Chardon income tax represented by such assignment. Provided, however, that if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality.
(d) In the event a resident taxpayer fails, neglects or refuses to file a municipal income tax return as required hereunder, on a form as prescribed by the Administrator, the resident taxpayer shall not be entitled to such credit and shall be considered in violation of this chapter for failure to file a return and make payment of taxes due hereunder.
(Ord. 2642. Passed 2-10-11.)