(a) Where a resident of the City of Union is subject to a municipal income tax in another municipality, or to an income tax in a joint economic developmentzone created under Ohio R.C. 715.691 or in a joint economic development district created under Ohio R.C. 715.70, 715.71, or 715.72, he or she shall not pay a total municipal income tax on the same income greater than the tax imposed at the highest rate to which he or she is subject.
(b) Every individual taxpayer who resides in the City of Union who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside the City of Union, if it be made to appear that he or she has paid a municipal or joint economic development zone or district income tax on the same income taxable under this chapter to another municipality, or to a joint economic development zone created under Ohio R.C. 715.691, or to a joint economic development district created under Ohio R.C. 715.70, 715.71, or 715.72, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or in his or her behalf to such other municipality, zone or district. The credit shall not exceed the tax assessed by this chapter on such income earned in such other municipality or municipalities, zone or zones, or district or districts where such tax is paid.
(c) Every person who is a partner of a partnership, a member of a limited liability company, or other person with an ownership interest in a pass-through entity, who has income that is taxable in the City of Union on or after January 1, 2007 from such pass-through entity, if such income in the hands of the pass-through entity is taxed in another municipality, shall be allowed a credit against the tax imposed upon such person by this chapter of the amount so paid by the pass-through entity on such income. The credit shall not exceed the tax assessed by this chapter on such income taxed in such other municipality or municipalities where such tax is paid by such pass-through entity.
(d) A claim for refund or credit under this section shall be made in such manner as the Superintendent may, by regulation, provide.
(Ord. 1413. Passed 1-22-07.)