(A) Income tax that has been deposited with the Village of Columbus grove, but should have been deposited with another municipality, is allowable by the Village of Columbus Grove as a refund but is subject to the three-year limitation on refunds.
(B) Income tax that was deposited with another municipality but should have been deposited with the Village of Columbus Grove is subject to recovery by the Village of Columbus Grove. If the tax or withholding paid to the other municipality, the Village of Columbus Grove's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, the Village of Columbus Grove shall allow a nonrefundable credit against the tax or withholding the Village of Columbus Grove claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
(C) If the Village of Columbus Grove's tax rate is less that the tax rate in the other municipality, then the nonrefundable credit shall be calculated using the Village of Columbus Grove's tax rate. However, if the Village of Columbus Grove's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to the Village of Columbus Grove, along with any penalty and interest that accrued during the period of nonpayment.
(D) Nothing in this section permits any credit carryforward.
(Ord. 2023-06. Passed 12-11-23.)