(a) When a resident is subject to and has paid a village income tax in another village on the same income taxable under this chapter, regardless of whether such other village allows a credit to its residents, such resident may not claim a credit of the amount of income tax paid to such other village.
(b) The credits provided in section 718.021 and 718.121 shall be available to residents, if applicable.
(c) Except as otherwise provided in section 718.021; 718.121 and 718.14 of the Revised Code, this chapter and the Rules and Regulations, where a nonresident is subject to the tax imposed by this chapter and is subject to tax on the same taxable income in the Village where such nonresident resides, no credit against the Village income tax levied by this chapter shall be allowed.
(Ord. 1082-2015. Passed 12-22-15.)