(A) Every individual resident taxpayer with Municipal Taxable Income as calculated in Section 183.041 (A) earned for work done or services performed or rendered outside of the Village of Minerva, if it be made to appear that he/she has paid a municipal income tax to another municipality on the same income taxable under this chapter, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by the taxpayer or on his/her behalf to such other municipality. The credit shall not exceed the tax imposed by this chapter on such income earned in such other municipality or municipalities where such tax is paid.
(B) Where an individual resident taxpayer is subject to a municipal income tax in another municipality as provided in division (A) of this section, he/she shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(Ord. 22-15. Passed 11-10-15.)
(C) (EDITOR’S NOTE: Former subsection (C) was repealed by Ordinance 16-22, passed April 26, 2022.)