(A) If a resident of the City of Port Clinton is subject to a municipal income tax in another municipality as well as in this City, the taxpayer shall be allowed a credit of the amount of income tax paid on the same taxable income to the other municipality not to exceed one-half percent (0.5%) of the tax paid to the other municipality.
(B) Every individual who resides in the City of Port Clinton who receives net profits, qualifying wages, commissions or other taxable income for work done or services performed or rendered outside the City of Port Clinton, and who is liable and has paid to another municipality an income tax on the same income taxable and taxed under this Chapter (on the same income to the extent such income is taxed under this Chapter) of the amount so paid by him or on his behalf to such other municipality. The credit shall not exceed one-half percent (0.5%) of the tax paid to another municipality.
(C) A claim for refund or credit under this Section shall be made in such manner as the Tax Commissioner may by regulation provide.
(D) No contract on behalf of the City of Port Clinton for work or improvements on behalf of the City shall be binding or valid unless such contracts contain the following:
(1) “Said ________________hereby further agrees to withhold all municipal income taxes due or payable under the provisions of Chapter 183 of the Codified Ordinances of the City of Port Clinton for wages, salaries, commissions or other compensation paid to its employees and further agrees that any of its subcontractors shall be required to withhold any municipal income taxes due under such Chapter for services performed under this contract.”
(Ord. 19-15. Passed 10-27-15.)
(Ord. 19-15. Passed 10-27-15.)