(A) Where a resident of the City of Portsmouth, Ohio is subject to a municipal income tax in another municipality, he shall receive a credit of the tax paid to another municipality(s) up to fifty-percent (50%) of the amount owed to the City of Portsmouth, Ohio.
(B) Every individual taxpayer who resides in the City of Portsmouth, Ohio, who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Portsmouth, Ohio, if it be made to appear that he has paid a municipal income tax on the same income taxable under this chapter to another municipality, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or in his behalf to such other municipality(s) up to fifty-percent (50%) of the amount owed to the City of Portsmouth, Ohio. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities where such tax is paid
(C) Notwithstanding the provisions contained in Section 181.08 or any other provisions inconsistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Administrator may by regulation provide. No such claim for refund or credit shall be allowed unless made on or before the date of filing the taxpayer's final return unless such taxpayer's employer files with the Tax Administrator a list showing the tax withheld from such taxpayer's wages, salaries or commissions for other municipalities.
(D) The Tax Administrator is hereby authorized to provide by regulation that a resident, working in another municipality imposing a tax on earned income shall not be required to file a declaration under Section 181.07 or return under Section 181.09, if such other municipality certifies to the Tax Administrator that the tax levied under Section 181.01 is being deducted from the wages of such resident and is being paid to such other municipality and if the wages or other compensation subject to such withholding are the resident's only income taxable under this chapter.
(Ord. 2015-90. Passed 12-14-15.)