Every individual taxpayer who resides in the Municipality who receives net profit, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it appears that he 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 of the amount so paid by him or on his behalf to such other municipality. The credit shall not exceed the tax assessed by this Chapter on such income earned in such other municipality or municipalities where such tax is paid.
The Municipality shall grant a credit against the tax imposed by this Chapter to every taxpayer who works in a Joint Economic Development Zone created under section 715.691 or a Joint Economic Development District created under section 715.70, 715.71 or 715.72 of the Ohio Revised Code. The credit shall not exceed the tax assessed by this Chapter on such income earned in Such Joint Economic Development Zone or Joint Economic Development District where such tax is paid. (Ord. 2003-79. Passed 12-2-03.)