(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) Resident individuals of Cheviot who are required to pay and do pay, a tax to another municipality or foreign county on salaries, wages, commissions, or other compensation for work done or services performed in such other municipality or foreign county, or on net profits from businesses, professions, or other activities conducted in such other municipality, may claim a credit of the amount of tax paid by them or on their behalf for the same taxable period to such other municipality of foreign county, but only to the extent of the tax imposed by this chapter on such compensation or net profits.
(C) Notwithstanding the provisions contained in § 36A.11, or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may by regulation provided. 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 Commissioner a list showing the tax withheld from such taxpayer's waged, salaries, or commissions for other municipalities.
(D) The Tax Commissioner is hereby authorized to provide by regulation that a resident, working in another municipality imposing a tax on earned income shall not be required to file a declaration under § 36A.05 or return under § 36A.05, if the administrator of the income tax of such other municipality advises the Tax Commissioner that a tax of 2% or greater is being deducted from the wages of such resident and is being paid to such other municipality, and if the wages or other compensation subject to such withholding are said resident's only income taxable under this chapter.
(Ord. 15-31, passed 12-29-15)