161.15 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

   (a)    Where a resident of the City of Cuyahoga Falls is subject to a municipal income tax in another municipality or Joint Economic Development District, he or she shall not pay a total municipal income tax greater than the tax imposed at a higher rate.

   (b)   Every individual taxpayer who resides in the City of Cuyahoga Falls, who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside the City of Cuyahoga Falls, if it is made to appear that he or she has paid a municipal income tax on the same income taxable under this section to another municipality or Joint Economic Development District, shall be allowed credit against the tax imposed by this section of the amount so paid or paid on their behalf to such other municipality or Joint Economic Development District. The credit shall not exceed the tax assessed by this section on such income earned in such other municipality, municipalities, or Joint Economic Development District or districts where such tax is paid.

   (c)    A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.

(Ord. 171-1994. Passed 12-28-94.)