(a) When the taxable income of a resident of the City of Delphos is subject to a municipal income tax in another Ohio Municipality on the same income taxable, such resident shall be allowed a credit of three-fourths of one percent (.75%) of gross income taxed by another Ohio municipality. In no instance, shall the amount of credit allowed be more than the amount of tax paid to another Ohio municipality.
(Ord. 2014-25. Passed 6-16-14.)
(b) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 2009-54. Passed 11-24-09.)