When a resident of the City of Rocky River is subject to a municipal income tax in another municipality or joint economic development district on the same income taxable under this Chapter, a maximum credit of one hundred percent (100%) of the tax, up to a tax rate of one and one-half percent (1½%) paid to that municipality shall be allowed against Rocky River income tax of the amount of the net tax for which he is liable under the ordinance of such other municipality but such credit shall not exceed the amount of the tax due hereunder. Provided, however, that a resident of Rocky River shall not be entitled to such credit in the event he shall fail, neglect or refuse to timely file a return or form as is prescribed by the Administrator and required by this Chapter.
In the event a Rocky River resident is entitled to a credit under the ordinance of another municipality, or is entitled to credit for taxes paid another municipality, such Rocky River resident is required to file a return or form in such a manner as prescribed by the Administrator.
In the event such Rocky River resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator he shall not be entitled to such credit and shall be considered in violation of this Chapter for failure to file a return and make payment of taxes due hereunder.
(Ord. 82-14. Passed 12-15-14.)
(Ord. 82-14. Passed 12-15-14.)