(a) When a resident of South Amherst is subject to and has paid or acknowledged liability for a municipal income tax in another municipality on the same income taxable under this chapter, such South Amherst resident shall nonetheless still be liable to the Village of South Amherst, pursuant to the terms of this section, to pay one-half of one percent (.005) percent of such taxable income to the Village of South Amherst.
(Ord. 800. Passed 11-9-92.)
(b) When a nonresident of South Amherst is subject to the tax imposed by this chapter, and is also subject to tax on the same income in the municipality of his residence, he shall not be allowed any credit or claim of refund, nor will the Village of South Amherst acknowledge or allow any claim for refund of any portion of such tax so levied.
(c) The credit provided for in subsection (a) hereof will not be allowed unless the same is claimed in a timely return or form acceptable to and filed with the Administrator. If 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 are prescribed in this chapter.
(Ord. 564. Passed 12-12-77.)