(a) A resident of the City subject to a Municipal income tax in another municipality shall not pay a total Municipal income tax on the same income greater than the tax imposed at the highest rate to which he or she is subject.
(b) Every individual taxpayer who resides in the City but who receives net profits, salaries, qualifying wages, commissions or other compensation for work done or services performed or rendered outside the City, if he or 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 of the amount so paid by him or her or in his or her behalf to such other municipality. The credit, however, shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(c) The City shall grant a credit against the tax imposed by this chapter to every taxpayer who works in a joint economic development zone created under Ohio R.C. 715.691 or a joint economic development district created under Ohio R.C. 715.70, 715.71 or 715.72. 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.
(d) Except as provided in division (e) of this section, if tax or withholding is paid to a municipal corporation on income or qualifying wages, and if a second municipal corporation imposes a tax on that income or qualifying wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such income or qualifying wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or qualifying wages.
(e) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in division (d) of this section shall be calculated using the tax rate in effect in the second municipal corporation.
(f) A claim for refund or credit under this section shall be made in such manner as the Superintendent of Taxation may by regulation provide.
(Ord. O2015-64, passed 11-17-2015)