171.14 CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY OR JOINT ECONOMIC DEVELOPMENT ZONE OR DISTRICT.
(a) Where a resident of the City is subject to a municipal income tax in another municipality or joint economic development zone or district, he shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Every individual taxpayer who resides in the City and who receives qualifying wages, including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan or other compensation, or net profits from sales made, work done or services performed or rendered outside of the City, if it be made to appear that a municipal income tax has been paid on such income to another taxing municipality or to a joint economic development zone or district created under Sections 715.69 through 715.83 of the Ohio Revised Code, the taxpayer shall claim a credit of the amount of tax paid by him or on his behalf to such municipality or joint economic development zone or district, but the credit is limited to the income apportioned to the other taxing municipality or joint economic development zone or district times the City tax rate. No credit is given for county or school district taxes paid; only other municipal taxes.
(c) Except as provided in subsection (d) hereof, if tax or withholding is paid to a municipal corporation on income or wages, and if a second municipal corporation imposes a tax on that income or wages after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit against the tax or withholding the second municipality claims is due with respect to such income or wages, equal to the tax or withholding paid to the first municipal corporation with respect to such income or wages.
(d) If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit described in subsection (c) hereof shall be calculated using the tax rate in effect in the second municipal corporation.
(e) Notwithstanding the provisions contained in Section 171.11 or any other provisions consistent herewith, a claim for refund or credit under this section shall be made in such manner as the Tax Administrator may by regulation provide.
(1) 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 qualifying wages including sick and vacation pay, bonuses, commissions, incentive payments, settlements, stock options, grievance pay, severance pay, any pay as part of an employee buyout or wage continuation plan or other compensation for other municipalities.
(2) A refund must be claimed by the taxpayer or his employer within three (3) years of the due date of filing the final return for the year for which such refund is claimed. The Tax Administrator shall prescribe rules for verification.
(f) A statement satisfactory to the Tax Administrator from the taxing authority of the taxing municipality to which the taxes are paid that a City resident or his employer is paying the tax shall be considered as fulfilling the requirement of this section.
(Ord. 2003-96E. Passed 12-23-03; Ord. 2015-40. Passed 11-24-15.)