(a) When a resident of Metamora is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such Metamora resident may claim a credit of the amount of income tax paid to the other municipality, but not in excess of fifty percent (50%) of the tax assessed by this chapter.
(b) In the event a Metamora resident is entitled to credit for taxes paid another municipality, such Metamora resident is required to file a return on form in such manner as the Administrator designated by the Village may prescribe.
(c) Assignment of any claim for refund to which a Metamora resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Metamora income tax represented by such assignment. 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 therefore because of fault or neglect on the part of either municipality.
(d) In the event such Metamora 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 due hereunder.
(e) Any claim for credit for income taxes paid another municipality on the same income taxable hereunder or claim or assignment of any refund due to the credit provided for herein, must be filed within three years from the due date of the return. Failure to file such claim or refund or credit within the time prescribed herein shall render such credit, claim for refund or assignment null and void. (Ord. 340. Passed 10-5-92.)