A municipality shall grant a credit against its tax on income to a resident of the municipality who works in a joint economic development zone created under R.C. § 715.691 or a joint economic development district created under R.C. §§ 715.70, 715.71, or 715.72 to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation, pursuant to § 38B.081 of this chapter.
(Ord. 12-2015, passed 11-16-15)
Statutory reference:
Worker in joint economic development zone or district, see R.C. § 718.16