111.3.10 SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.

   (A)    Income tax that has been deposited with the City of Highland Heights, but should have been deposited with another municipality, is allowable by the City of Highland Heights as a refund but is subject to the three-year limitation on refunds.

   (B)    Income tax that was deposited with another municipality but should have been deposited with the City of Highland Heights is subject to recovery by the City of Highland Heights. If the City of Highland Heights's tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, the City of Highland Heights shall allow a nonrefundable credit against the tax or withholding the City of Highland Heights claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.

   (C)    If the City of Highland Heights's tax rate is less than the tax rate in the other municipality, then the nonrefundable credit shall be calculated using the City of Highland Heights's tax rate. However, if the City of Highland Heights's tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to the City of Highland Heights, along with any penalty and interest that accrued during the period of nonpayment.

   (D)    Nothing in this section permits any credit carryforward.   

(Ord. 31-2023. Passed 12-12-23.)