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(a) Residents. Except as otherwise provided in this Section 191.04, when a Resident is subject to and has paid, or has acknowledged liability for, a municipal income tax in another Taxing Municipality on the same income taxable under this Chapter, such Resident shall not be allowed any credit against, or claim of refund for, City Income Tax, and the City will not acknowledge or allow any claim for refund of any portion of the City Income Tax so levied.
(b) Certain Pass-Through Entities. For Taxable Years beginning on or after January 1, 2003, a Resident who is an Owner of a Pass-Through Entity that does not conduct business in the City and that has paid, or has acknowledged liability for, an income tax in another Taxing Municipality may claim a credit equal to the lesser of the following amounts:
(1) The Resident Owner’s proportionate share of the amount, if any, of income tax paid by the Pass-Through Entity to another Taxing Municipality in the State; or
(2) The Resident Owner’s proportionate share of the amount of City Income Tax that would be imposed on the Pass-Through Entity if the Pass-Through Entity conducted Business in the City.
In no case shall the credit authorized by this subsection (b) exceed fifty percent (50%) of the City Income Tax assessed under this Chapter.
(c) Where applicable, the credits provided by Ohio R.C. 718.021 and 718.121 shall be available to Residents.
(d) Nonresidents. Except as provided in Ohio R.C. 718.021 and 718.121, when a Nonresident is subject to the tax imposed by this Chapter and is also subject to tax on the same income in the municipal corporation of his residence, he shall not be allowed any credit against or claim of refund for City Income Tax, nor will the City acknowledge or allow any claim for refund of any portion of the City Income Tax so levied.
(e) Claim for Credit. The credits provided for in this Section 191.04 will not be allowed unless the same are claimed in a timely return or form acceptable to, and filed with, the Administrator. In the event a Taxpayer fails, neglects or refuses to file such timely return or form, he shall not be entitled to such credit and shall be liable for the full amount of tax assessed by this Chapter, together with such interest and penalties, both civil and criminal, as prescribed in this Chapter.
(Ord. 05-106. Passed 6-27-05.)