(A) Where a resident of the City of Chillicothe, Ohio is subject to a municipal income tax in another municipality, he shall receive a credit of the tax paid to another municipality(s) up to 50% of the amount owed to the City of Chillicothe, Ohio.
(B) Every individual taxpayer who resides in the City of Chillicothe, Ohio, who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Chillicothe, Ohio, if it be made to appear that he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality(s) up to 50% of the amount owed to the City of Chillicothe, Ohio. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(C) A claim for credit under this section shall be made in such manner as the Tax Auditor may by regulation provide.
(Ord. 124-15. Passed 12-14-15.)