(a) Whenever a Rossford resident individual is subject to and has paid a tax on the same income taxable under this chapter to another municipality or state, other than the State of Ohio, such Rossford resident shall be allowed a credit against the tax imposed by this chapter of the amount of tax paid to such other municipality or state, other than the State of Ohio, on the same income, but such credit shall not exceed the tax imposed by this chapter on the same income.
(b) Rossford resident individuals entitled to such credit shall file a return indicating the kind, amount and source of such income, the amount, if any, of personal exemptions to which he is entitled, and the amount of tax paid to such other municipality or state, other than the State of Ohio.
(c) No credit will be given unless the taxpayer claims such credit on his final return or other form prescribed by the Tax Commissioner, and presents such evidence of the payment of a similar tax to another municipality or state, other than the State of Ohio, as the Tax Commissioner may require.
(d) The Commissioner of Taxation, or any duly authorized agent or employee, may exchange information with the Administrator or his authorized agent, or employees of other taxing jurisdictions for the purpose of verifying any claims for credit by Rossford residents, or for the purpose of verifying any claims for credit for taxes paid to the City of Rossford by residents of such other taxing jurisdictions, and may enter into agreements for such purpose.
(Ord. 1897. Approved by voters 11-8-88.)
(Ord. 1897. Approved by voters 11-8-88.)