181.06 CREDIT FOR TAX PAID TO OTHER MUNICIPALITIES.

   (A)    Every individual taxpayer domiciled in the Municipality who is required to and does pay, or has acknowledged liability for, an income tax to a taxing jurisdiction on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this Chapter, may claim a nonrefundable credit against the tax imposed by this Chapter upon satisfactory evidence that tax has been paid to such taxing jurisdiction. Subject to division (C) of this Section, the credit shall not exceed the amount of tax levied under this Chapter on such income, qualifying wages, commissions, net profits or other compensation taxable under this Chapter.

   (B)    The Municipality shall grant a credit against its tax on income to a resident who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Section 715.70, 715.71, or 715.72 of the ORC to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.

   (C)    If the amount of tax withheld or paid to the taxing jurisdiction is less than the amount of tax required to be withheld or paid to that taxing jurisdiction, then for purposes of division (A) of this Section, "the income, qualifying wages, commissions, net profits or other compensation" subject to tax in that taxing jurisdiction shall be limited to the amount computed by dividing the tax withheld or paid to that taxing jurisdiction by the tax rate for that taxing jurisdiction.

   (D)    No credit shall be given for school district income taxes levied by a school district in this State.

   (E)    For purposes of this Section 181.06, "taxing jurisdiction" means a municipal corporation, State (other than Ohio or a State with which Ohio has a reciprocity agreement), or a political subdivision of a State other than Ohio.

(Ord. 2015-049. Passed 11-17-15.)