142.081   CREDIT FOR TAX PAID TO ANOTHER MUNICIPALITY OR JOINT ECONOMIC DEVELOPMENT DISTRICT.
   (a)   Where a resident of the Municipality is subject to a municipal income tax in another municipality as well as in this City, he or she shall not pay a total Municipal income tax on the same income greater than the tax imposed at the higher rate to which he is subject.
   (b)   Every individual taxpayer who resides in the Municipality who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the Municipality, and who is liable and has paid to another municipality an income tax on the same income taxable and taxed under this chapter, shall be allowed a credit against the tax imposed by this chapter (on the same income to the extent such income is taxed under this chapter) of the amount so paid by him or her or on his or her behalf to such other municipality. The credit shall not exceed the tax imposed by this chapter on such income earned in such other municipality or municipalities where such tax is paid. The taxpayer must provide proof of tax paid to another municipality.
   (c)   The Municipality shall grant a credit against the tax imposed by this chapter to every taxpayer who works in a joint economic development zone created under Ohio R.C. 715.691 or a joint economic development district created under Ohio R.C. 715.70, 715.71, or 715.72. The credit shall not exceed the tax assessed by this chapter on such income earned in such joint economic development zone or joint economic development district where such tax is paid.
   (d)   A claim for refund or credit under this section shall be made in such manner as the Tax Administrator may by regulation provide.
(Ord. A-2833. Passed 10-26-15.)