(a) Glenwillow Resident Subject to Income Tax in Other Municipalities.
(1) If it be made to appear that a Glenwillow resent has paid a municipal income tax on the the same income to another municipality, such Glenwillow resident may claim a credit of the amount of income tax paid to such other municipality, but not in excess of the tax assessed by this chapter.
(2) In the event a Glenwillow resident is entitled to credit for taxes paid to another municipality, such Glenwillow resident is required to file a return or form in such manner as the Administrator designated by the Village may prescribe.
(3) Assignment of any claim for refund in which a Glenwillow resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Glenwillow income tax represented by such assignment. Provided, however, if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality.
(4) In the event such Glenwillow resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator, he shall not be entitled to such credit and shall be considered in violation of this chapter for failure to file a return and make payment of taxes hereunder.
(Ord. 1971-12-29. Passed 12-15-71.)
(b) Claim for Credit. Any claim for credit for income taxes paid another municipality 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 on or before December 31st of the year following that for which such credit is claimed, provided, that, in the case such claim for reciprocity refund shall have been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with Administrator of the Village of Glenwillow on or before January 31st following. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the time prescribed herein shall render such credit, claim for refund, or assignment null and void. (Ord. 1970-12-20. Passed 10-14-70.)
(c) For purposes of this section, all references to municipalities other than the Village of Glenwillow shall be deemed to include joint economic development zones created pursuant to Ohio R.C. 715.691 and joint economic development districts created pursuant to Ohio R.C. 715.72.
(Ord. 1997-2-18. Passed 2-2-97.)