(a) 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, when a resident of Walbridge is subject to and has paid a municipal income tax in another municipality on the income taxable under this chapter, such Walbridge resident may claim a credit in the amount of such tax rate paid to such other municipality but not in excess of the tax rate of one percent 1%).
(b) 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 Administrator. 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 ordinance, together with such interest and penalties, both civil and criminal, as are prescribed in this chapter.
(c) If the tax due such other municipality has been paid to or withheld in such other municipality, a resident of Walbridge may claim credit for and assign to Walbridge any claim for refund to which he may be entitled from such other municipality. In the event an amount Is not received by Walbridge 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 Walbridge for an amount by which the claimed credit exceeds the amount recovered on such assignment by Walbridge, 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 because of fault or neglect of either municipality.
(d) Assignment of any claim for refund to which a Walbridge resident may e entitled from another municipality shall be tentatively accepted as payment of that portion of Walbridge income tax represented by such assignment; however, should an overpayment result from the credit allowed by reason of such assignment, no refund shall be made until such assignment has been accepted for payment by such other municipality.
(e) No credit shall be given for any school district tax.
(Ord. 18-15. Passed 11-4-15.)