It is the intent of this section that a taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions hereof shall not be required by this chapter to pay a total municipal income tax on such income greater than the tax imposed at the higher rate. Accordingly, notwithstanding any other provisions of this chapter:
(a) Residents of Delta.
(1) When a resident of Delta is subject to and has paid, or has acknowledged liability for a municipal income tax in another Ohio municipality on the same taxable income under this chapter and such other Ohio municipality does not allow a credit to its nonresidents, such Delta resident may claim a credit of the amount of such other Ohio municipality, not to exceed one percent (1%) of the amount of such other municipality for the same tax year, but not in excess of the tax assessed by this chapter.
(2) A. When a resident of Delta is subject to and has paid or has acknowledged liability for an Ohio municipality on the same income taxable under this chapter and such other Ohio municipality allows a credit to its nonresidents on the same basis as provided in subsection (b)(1) a credit shall be allowed against Delta income tax as outlined and provided in subsection (b)(1).
B. If the tax due such other municipality has been paid to or withheld in such other municipality, a resident of Delta may claim credit for and assign to the Village of Delta any claim for refund to which he or she may be entitled from such other municipality. In the event an amount is not received by the Village of Delta equal to such credit claimed by reason of tax payments made to, or withheld in, such other municipality, then the taxpayer shall be liable to the Village of Delta for an amount by which the claim credit exceeds the amount recovered on such assignment by the Village of Delta, together with penalty and interest. If satisfactory evidence is offered, however, that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality.
C. Assignment of any claim for refund to which a Delta resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Delta income tax represented by such assignment; provided, however, should an overpayment result from the credit allowed by reason of such assignment, no refund thereof shall be made until such assignment has been accepted for payment by such other municipality.
(b) Nonresidents of Delta.
(1) When a nonresident of Delta is subject to the tax imposed by this chapter and is also subject to tax on the same income in the municipality of his residence, there shall be no reciprocal credits granted with any other municipality. All credits referred to and outlined herein shall be allowed, provided:
(2) Any amount due a nonresident as a result of having overpaid the tax due the Village of Delta, or arising from allowance of the credit provided for herein may, under regulations adopted by the Tax Administrator, be assigned to and paid to such other municipality.
(c) The credits provided for in subsection (a) and (b) will not be allowed unless the same are claimed in a timely return or form acceptable to and filed with the Tax Administrator. In the event a taxpayer fails, neglects or refuses to file such timely return or form he or she shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this chapter, together with such interest and penalties, both civil and criminal, as prescribed in this chapter.
(d) Any claim for credit for income tax paid another municipality on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Tax Administrator of the Village of Delta on or before December 31st of the year following that for which such credit is claimed; provided, however, in the event such claim for reciprocity refund shall have been assigned to the municipality of residence, such municipality of residence must file a claim for refund with the Tax Administrator of the Village of Delta on or before January 31st next following such December 31st. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the times prescribed herein shall render such credit , claim for refund, or assignment null and void.
(e) No credit shall be given for taxes paid to a school district on income earned or received.
(Ord. 15-36. Passed 12-7-15.)