(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 development zone 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 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.
(E) In the event a resident is entitled to credit for taxes paid another municipal corporation, such resident is required to file a return on a form in such manner as the Tax Administrator may prescribe.
(F) Assignment of any claim for refund to which a resident may be entitled from another municipal corporation shall be tentatively accepted as payment of that portion of City income tax represented by such assignment. However, if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefore because of fault or neglect on the part of either municipal corporation.
(G) In the event such resident fails, neglects or refuses to file such return or form as is prescribed by the Tax Administrator, such resident shall not be entitled to such credit and shall be considered in violation of this chapter for failure to file a return and make payment of taxes due hereunder.
(H) A resident owner of a pass-through entity that does not conduct business in the City and that has paid an income tax to another municipal corporation may claim a credit equal to the lesser of (i) the resident owner's proportionate share of the amount, if any, of income tax paid by the pass-through entity to another municipal corporation in the State; or (ii) the resident owner's proportionate share of the amount of city income tax that would be imposed on the pass-through entity if the pass-through entity conducted business in the City.
(I) In no case shall the amount of the credit allowed under division (e) of this section exceed the tax assessed by this chapter on the resident owner's taxable income subject to tax by another municipal corporation.
(J) The credits provided in Sections 718.021 and 718.121 of the Revised Code shall be available to residents, if applicable.
Except as otherwise provided in Chapter 718 of the Revised Code, this chapter and the Rules and Regulations, where a nonresident is subject to the tax imposed by this chapter and is subject to tax on the same taxable income in the municipal corporation where such nonresident resides, no credit against the city income tax levied by this chapter shall be allowed.
(Ord. 1624. Passed 12-14-15.)