(A)
Every individual taxpayer who resides in the City of Delphos, who receives net profits, qualifying wages, commissions, or other taxable income for work done or services performed or rendered outside of the City of Delphos, and who is liable and has paid an income tax on the same income to another municipality shall be allowed a credit against the tax imposed by this chapter of three-fourths of one percent (.75%) of the income taxed by another municipality. To receive credit for taxes paid to another municipality on qualifying income not included in qualifying wages on a W-2, a copy of the municipal income tax return must be included to substantiate the taxpayer's claim for credit.
(Ord. 2016-21. Passed 11-7-16.)
(B) A claim for refund or credit under this section shall be made in such manner as described in Section 182.096 of this Chapter.
(Ord. 2015-37. Passed 11-16-15.)
(Ord. 2015-37. Passed 11-16-15.)