(A) When a resident of the City of Piqua is subject to municipal income tax in another municipality as well as in this City, such resident shall not pay a total municipal income tax on such income greater than the tax imposed at the higher rate.
(B) When a resident of Piqua is subject to and has paid, a municipal income tax in another municipality on the same income taxable under this Chapter, such Piqua 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. The taxpayer must provide proof of tax paid to another municipality to be eligible for the credit.
(Ord. 18-15, passed 12-15-15)