The resident taxpayer making a return shall, at the time of filing thereof, pay to the administrator the amount of taxes shown as due thereof, however, where the tax so due has been deducted at the source pursuant to Section 191.06 (code before 1-1-16) or where the tax has been paid by the taxpayer pursuant to Section 191.07 (code before 1-1-16) to another municipality the taxpayer may claim credit of these taxes limited to the amount paid to another municipality but in no event shall said credit be no more than tax rate of 1%, which represents 50% of Coshocton's City tax rate. All City residents must complete and file a tax return regardless of whether any tax is due. (Ord. 21-15. Passed 7-13-15.)