(a) Limitation:
(1) Where a resident of the Municipality is subject to a municipal income tax or joint economic development zone or district in another municipality, the taxpayer shall not pay a total municipal income tax on the same income greater than the tax imposed at the higher rate.
(b) Credits to Residents:
(1) Every individual taxpayer who resides in the Municipality 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, winnings, salaries, or other personal service compensation for work done or services performed or rendered outside of the Municipality, if it appears that the taxpayer has paid a municipal income tax on the same income taxable under this Chapter to another municipality, shall be allowed a credit against the tax imposed by this Chapter of the amount so paid by the taxpayer to such other municipality.
(2) The credit shall not exceed the tax assessed by this Chapter on such income earned in such other municipality or municipalities where such tax is paid.
(3) No credit is given for county or school district taxes paid; only other municipal or joint economic development zone or district taxes.
(c) Method of Applying for Credit: Notwithstanding the provisions contained in section 181.11 of this Chapter, or any other provisions inconsistent with this Chapter, a claim for refund or credit under this section shall be made in such manner as the Tax Commissioner may 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 Commissioner 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 or net profits, salaries for other municipalities.
(2) No credit will be given unless the taxpayer claims such on his final return or other form prescribed by the Tax Commissioner, and presents such evidence of the payment of a similar tax to another municipality, as the Tax Commissioner may require.
(3) A refund must be claimed by the taxpayer or his employer within three (3) years of the date of filing the final return for the year for which such refund is claimed. The Tax Commissioner shall prescribe rules for verification.
(d) A statement satisfactory to the Tax Commissioner from the taxing authority of the municipality to which the taxes are paid that a St. Bernard resident or his employer is paying the tax shall be considered as fulfilling the requirement of this section.
(Ord. 02-2014. Passed 1-2-14.)