(a) Where a resident of the City is subject to a municipal income tax in another municipality, such resident shall not pay a total municipal income tax on the income taxed in the other municipality greater than a tax imposed at the higher of the applicable municipal tax rates.
(b) Every individual taxpayer who resides in the City who receives net profits, salaries, qualifying wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City, if its appears that he has paid a municipal income tax on the same income taxable under this Chapter to another municipality, shall be allowed a credit against the tax imposed by this Chapter of the amount so paid by him or on his behalf to such other municipality. The credit shall not exceed the tax assessed by this Chapter on such income earned in such other municipality or municipalities where such tax is paid.
(c) The City shall grant a credit against the tax imposed by this Chapter to every taxpayer who works in a joint economic development zone created under ORC Section 715.691 or a joint economic development district created under ORC Section 715.70, 715.71, or 715.72. The credit shall not exceed the tax assessed by this Chapter on such income earned in such joint economic development zone or joint economic development district where such tax is paid.
(d) A claim for refund or credit under this Section shall be made in such manner as the Tax Administrator may provide by regulation.
(Ord. 2957. Passed 5-1-07.)