(a) When the taxable income of a resident taxpayer of the City is subject to a municipal tax in another municipality on the same income taxable under this chapter, if it is made to appear that the taxpayer has paid a municipal income tax to the other municipality, 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 1% of the tax paid to the other municipality. For the purposes of this section taxable income shall be as defined in Section 179.02.
(b) A claim for refund or credit under this Section shall be made in such manner as the Tax Commissioner may by regulation provide.
(c) Contract Provisions. No contract on behalf of the City for works or improvements of the City shall be binding or valid unless such contract contains the following:
“Said hereby further agrees to withhold all municipal income taxes due or payable under the provisions of Chapter 179 of the Codified Ordinances of the City of Port Clinton for wages, salaries and commissions 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. 35-05. Passed 12-20-05.)