Notwithstanding any other provisions of this chapter, when a taxpayer who is a nonresident of Richmond Heights but who is domiciled in Cuyahoga County or in any county immediately contiguous to Cuyahoga County is subject to the tax imposed by this chapter and is also subject to tax on the same income in the municipality of his residence, a credit of twenty-five percent of the tax due under the ordinance of such other municipality, whichever is the lesser, shall be allowed against the tax due under this chapter, provided, however, that such credit shall not be allowed unless such other municipality imposes on its residents a tax on the same income and reciprocal provision is made in the ordinance of such other municipality granting to nonresidents thereof a credit of not less than the percentage provided for herein against the tax levied thereby and provided further that such reciprocal credit shall not be allowed unless such nonresident is liable and has acknowledged such liability in the municipality of his residence for any tax due after such reciprocal credit is allowed, and the municipality of his residence furnishes evidence of payment of tax therein or evidence of assignment by the taxpayer of his claim for reciprocal credit to such other municipality. The credit allowed under this section to a taxpayer who is a nonresident of Richmond Heights but who is domiciled in Cuyahoga County or in any County immediately contiguous to Cuyahoga County may be assigned to the municipality of his residence and the amount of such credit paid to such other municipality in such manner as the Administrator designated by the City may prescribe.
(Ord. 36-67. Passed 6-13-67.)
(Ord. 36-67. Passed 6-13-67.)