181.15 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

   (a)   Every individual taxpayer who resides in Germantown who receives net profits, income, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside Germantown, if it be made to appear that he/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. Such credit shall be equal to sixty percent (60%) of the amount obtained by multiplying the lower of the tax rate of such other municipality or of the Municipality of Germantown by the income of the individual which is taxable by 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.

   (b)   A claim for refund or credit under this section shall be made in such manner as the Finance Director/Tax Administrator may by regulation provide.

(Ord. 18-09. Passed 3-9-18.)

181.16 SAVINGS CLAUSE.

   This chapter shall not apply to any person, firm, corporation or income as to whom, or as to which it is beyond the power of Council to impose the tax herein provided for. If any sentence, clause, section or part of this chapter, or any tax against any individual or any of the several groups specified herein, is found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall affect only such clause, sentence, section or part of this chapter and shall not affect or impair any of the remaining provisions, sentences, clauses, sections or other parts of this chapter. It is hereby declared to be the intention of Council that this chapter would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.

(Ord. 01-68. Passed 1-7-02.)

181.17 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)    This chapter shall continue effective insofar as the levy of taxes is concerned until amended or repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 181.11 and 181.12.

   (b)    Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.05 and 181.06 as though the same were continuing. (Ord. 01-68. Passed 1-7-02.)

181.99 PENALTY.

   Whoever violates any provision of Section 181.12 shall be guilty of a misdemeanor and shall be fined not more than five hundred dollars ($500.00) or imprisoned not more than six months or both for each offense.

(Ord. 01-68. Passed 1-7-02.)