(A) Every individual taxpayer who resides in the municipality who received net profits, salaries, wages, commissions, lottery winnings, prize moneys, tips and gratuities or other compensation for work done or services performed or rendered outside of the municipality, if it is documented that he or she has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter on such income, earned in such other municipality or municipalities where such tax is paid.
(B) Except as provided in division (C) of this section, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
(C) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (B) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
(D) A claim for refund or credit under this section shall be made in such manner as the Tax Administrator may be regulation provide.
(E) Exemptions.
(1) The provisions of this chapter shall not be construed to tax the military pay or allowance of members of the armed forces of the United States, or the income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property or tax-exempt activities.
(2) The tax provided for herein shall not be levied on the personal earnings of any natural person under 18 years of age.
(F) Contract provisions. No contract on behalf of the municipality for works or improvements of the municipality shall be binding or valid unless such contract contains the following provisions:
“Said hereby further agrees to withhold all municipal income taxes due or payable under the provisions of Chapter 181 of the Codified Ordinances of Dublin, Ohio, for wages, salaries and commissions paid to its employees and further agrees that any of its subcontractors shall be required to agree to withhold any such municipal income taxes due under such chapter for services performed under this contract.”
('80 Code, § 181.13) (Ord. 100-90, passed 11-5-90; Am. Ord. 116-03, passed 11-17-03)