It is the intent of this section that a taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions hereof shall not be required by this chapter to pay a total municipal income tax on such income greater than the tax imposed at the higher rate.
Accordingly, notwithstanding any other provisions of this chapter:
(a) When a resident of Sylvania is subject to and has paid or has acknowledged liability for, a municipal income tax in another municipality on the same income taxable under this chapter and such other municipality does not allow a credit to its nonresidents, such Sylvania resident may claim a credit of the amount of such tax paid to the other municipality but not in excess of the tax imposed by this Chapter. The taxpayer claiming such credit must attach proof of the amount paid to another municipality to the tax return.
(b) If the tax due such other municipality has been paid to or withheld in such other municipality, a resident of Sylvania may claim credit for and assign Sylvania any claim for refund to which he may be entitled from such other municipality. In the event an amount is not received by Sylvania equal to such credit claimed by reason of tax payments made to, or withheld in such other municipality, then the taxpayer shall be liable to Sylvania for an amount by which the claimed credit exceeds the amount recovered on such assignment by Sylvania, together with penalty and interest. If satisfactory evidence is offered, however, 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.
(c) Assignment of any claim for refund to which a Sylvania resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of the Sylvania income tax represented by such assignment; provided that an overpayment resulting from the credit allowed by reason of such assignment shall not be refunded until such assignment has been remitted to Sylvania by such other municipality.
(d) The credits provided for shall not be allowed unless the same are claimed in a timely return or form acceptable to, and filed with the Commissioner. In 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.
(e) No credit shall be given for any tax paid to a school district or county taxes.
(Ord. 67-2015. Passed 12-7-15.)