A municipality shall grant a credit against its tax on income to a resident of the municipality who works in a joint economic development zone created under R.C. § 715.691 or a joint economic development district created under R.C. § 715.70, 715.71, or 715.72 to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation, pursuant to § 39.97.
(Ord. 46-15, passed 11-16-2015
; Am. Ord. 10-18, passed 2-20-2018)
Statutory reference:
Worker in joint economic development zone or district, see R.C. § 718.16