194.10   SECOND MUNICIPALITY IMPOSING TAX AFTER TIME PERIOD ALLOWED FOR REFUND.
   (a)   Income tax that has been deposited with Parma Heights, but should have been deposited with another municipality, is allowable by Parma Heights as a refund but is subject to the three-year limitation on refunds.
   (b)   Income tax that was deposited with another municipality but should have been deposited with Parma Heights is subject to recovery by Parma Heights. If Parma Heights' tax on that income is imposed after the time period allowed for a refund of the tax or withholding paid to the other municipality, Parma Heights shall allow a nonrefundable credit against the tax or withholding Parma Heights claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipality with respect to such income or wages.
   (c)   If Parma Heights' tax rate is less than the tax rate in the other municipality, then the nonrefundable credit shall be calculated using Parma Heights' tax rate. However, if Parma Heights' tax rate is greater than the tax rate in the other municipality, the tax due in excess of the nonrefundable credit is to be paid to Parma Heights, along with any penalty and interest that accrued during the period of nonpayment.
   (d)   Nothing in this section permits any credit carryforward.
(Ord. 2015-52.  Passed 12-14-15.)