183.081 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY.

   Taxes shall be paid as provide by Chapter 718 of the ORC, and specifically as defined and as provided in section ORC section 718.01. Except as otherwise provided in ORC chapter 718, and specifically under ORC section 718.01 and 718.04(D), a credit shall be allowed of the tax paid to another municipality in the state of Ohio, up to the rate charged by the City of Dover, presently under Dover Codified Ordinance Chapter 181, and on the effective date of this chapter, at 1 ½%. The determination of domicile shall be as stated in Dover Codified Ordinances Section 183.042 and ORC section 718.212. If there is determined to be a conflict between ORC chapter 718, sections 718.01, 718.212, or 718.042 and this chapter, ORC chapter 718, section 718.01, 718.212, and 718.042 shall prevail. If it is required that Dover allow a tax credit, it shall only be for the amount required by law up to 1 ½%. (Ord. 45-15. Passed 12-7-15.)