(a) Claim for credit. If it is made to appear that a Solon resident has paid a municipal income tax on the same income to another municipality, such Solon resident may claim a credit of the amount of income tax paid to such other municipality, but not in excess of the tax rate assessed by this chapter.
(b) Filing of return or form required. In the event a Solon resident is entitled to credit for taxes paid another municipality, such Solon resident is required to file a return or form in such manner as the Administrator designated by the city may prescribe.
(c) Assignment of claim. Assignment of any claim for refund to which a Solon resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of Solon income tax represented by such assignment, provided, however, that if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality.
(d) Failure to file return or form. In the event that such Solon resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator, he or she 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.
(e) Time for filing claims. Any claim for credit for income taxes paid another municipality on the same income taxable hereunder, or claim for or assignment of any refund due to the credit provided for herein, must be filed with the Administrator on or before December 31 of the year following that for which such credit is claimed, provided that where such claim for reciprocity refund has been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the city on or before January 31 following. Failure to file such claim for reciprocity credit or refund, or assignment thereof, within the time prescribed herein shall render such credit, claim for refund or assignment null and void.
(f) Credit. No credit will be given to taxpayers for school district income taxes.
(Ord. 2007-217, passed 10-15-2007)