(a) Credit shall be taken for the City tax to be withheld from any portion of such income, in accordance with the proportion of such income. In accordance with the provisions of this chapter credit may be taken for tax to be paid to, or to be Withheld and remitted to another income taxing municipality not to exceed two percent (2%), per W-2, or the rate of said municipality whichever is the least, not federal, state, school district or other tax whose aim is not for local municipality purpose.
(b) Any person who resides or is domiciled in the City of Struthers, but who receives net profits, wages, commissions or other compensation for work done, services performed or business transacted outside of the City of Struthers upon production of satisfactory evidence that he has paid an income tax on such net profits, salary, wages, commissions or other compensation to another municipality, shall be entitled to adjust the net income subject to the tax herein imposed by deducting therefrom the net income on which he has paid such other income tax, except that no adjustment may be made for any such income the source of which were determined in accordance with the methods of allocation provided herein, is within the City of Struthers. All residents of the City of Struthers who are conducting a business or professional activity outside of the City of in Section 172.062 of this chapter or any amendments on the net profits earned from such business, profession or activity. The City of Struthers, Ohio shall have the right to collect the full two-percent (2%) from any person who resides or is domiciled in the City of Struthers, but who receives net profits, salary, wages, commissions or other compensation for work done, services performed or business transacted outside of the City of Struthers who pays to such outside municipality a lesser amount of tax than that provided in this chapter.
(c) The credit provisions of this section apply only to residents of the City of Struthers. Nonresidents who receive net profits, salaries, wages, commissions or other compensation for work done or services performed or rendered within the City of Struthers, and are subject to the tax imposed by this chapter shall not be allowed a credit for any income tax paid to another municipality, subdivision or state. (Ord. 15-061. Passed 12-23-15.)