It is the intent of this section that a taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions hereof, shall not be required by this chapter to pay a total municipal income tax on such income greater than the tax imposed at the higher rate.
(A) When a resident of the city is subject to and has paid, or has acknowledged liability for, a municipal income tax in another municipality on the same income taxable under this chapter, and such other municipality does not allow a credit to its nonresidents, such city resident may claim a credit of the amount of such tax paid to such other municipality, but not in excess of the tax assessed by this chapter.
(B) 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 R.C. § 715.691 or a joint economic development district created under R.C. §§ 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.
(Ord. 1-11, passed 2-15-11; Am. Ord. 15-15, passed 12-15-15)