When a resident of the Municipality is subject to a municipal income tax in another municipality on the same income taxable under this chapter, a credit shall be allowed against the Village of Northfield income tax based on the amount of the net tax for which he or she is liable under the ordinance of such other municipality, but such credit shall not exceed the amount of the tax due hereunder. However, a resident of the Village of Northfield shall not be entitled to such credit if he or she fails, neglects, or refuses to timely file a tax return or form as is prescribed by the Administrator and required by this chapter.
(Ord. 2015-73. Passed 12-9-15.)