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(a) When the taxable income of a resident of the City of Euclid is subject to a municipal income tax in another municipality or joint economic development district on the same income taxable under this chapter, a 100 percent credit shall be allowed against Euclid income tax of the amount of net tax for which he or she is liable under the ordinance of the other municipality or joint economic development district.
(b) A claim for credit or refund under this section shall be made in such manner as the Administrator may provide by regulation. In the event such Euclid resident fails, neglects or refuses to file the returns or declarations on the forms prescribed by the Administrator, he or shall not be entitled to such credit or refund and shall be considered in violation of this chapter for failure to file such returns.
(Ord. 293-1971. Passed 12-6-71; Ord. 207-2009. Passed 12-7-09.)
Any claim for credit for income taxes paid to another municipality or joint economic development district 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 Administrator within three years after the tax was due or the return was filed, whichever is later. Failure to file such claim for credit or refund, or assignment thereof, within the time prescribed herein, shall render such credit claim for refund or assignment null and void.
(Ord. 262-1966. Passed 12-23-66; Ord. 207-2009. Passed 12-7-09.)
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