(A) When a nonresident of the Village is subject to the tax imposed by this chapter and is also subject to tax on the same income in the Municipality of his residence, a credit of fifty percent (50%) of the tax due under this chapter or fifty percent (50%) of the tax due under the ordinance of such other Municipality, whichever is the lesser, shall be allowed against the tax due, provided the following conditions exist:
(1) Such other Municipality imposes on its residents a tax on the same income and reciprocal provision is made in the ordinance of such other Municipality granting to nonresidents thereof a credit on the same basis as provided herein.
(2) Such nonresident is subject to and has paid, or has acknowledged liability in the Municipality of his residence for any tax due after such reciprocal credit is allowable; and
(3) The Municipality of his residence furnishes evidence of payment of tax therein.
(B) Any amount due a nonresident as a result of having overpaid the tax due the Village arising from allowance of the credit provided for herein may be paid such amount provided the same are claimed in a timely return or form acceptable to, and filed with the Millersburg Tax Administrator, which filling must be on or before June 30 for the period covering the preceding calendar year. In the event a taxpayer fails, neglects or refuses to file such timely return or form he shall not be entitled to such credit and shall be liable for the full amount of tax assessed, together with such interest and penalties, both civil and criminal, as are prescribed. (Ord. 2015-106. Passed 12-28-15.)