The Village will grant a credit against its tax on income to a resident of the Village who works in a joint economic development zone created under Ohio R.C. 715.691 or a joint economic development district created under Ohio R.C. 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 Section 891.091. This credit is not applicable to residents of the Village working in the Village of Walton Hills - Sagamore Hills Township Joint Economic Development District or any other joint economic development district in which the Village is a partner or participant, as such joint economic development districts are considered part of the Village for purposes of this chapter, thus not subjecting residents of the Village to multiple municipal income taxes on said income.
(Ord. 2015-6. Passed 11-17-15.)