(a) Income tax that has been deposited or paid to the Village, but should have been deposited or paid to another municipal corporation, is allowable by the Village as a refund, but is subject to the three-year limitation on refunds as provided in Section 891.106.
(b) Income tax that should have been deposited or paid to the Village, but was deposited or paid to another municipal corporation, is subject to collection and recovery by the Village. To the extent a refund of such tax or withholding is barred by the limitation on refunds as provided in Section 891.106, the Village will allow a non-refundable credit equal to the tax or withholding paid to the other municipality against the income tax the Village claims is due. If the Village's tax rate is higher, the tax representing the net difference of the tax rates is also subject to collection by the Village, along with any penalty and interest accruing during the period of nonpayment.
(c) No carry-forward of credit will be permitted when the overpayment is beyond the three-year limitation for refunding of same as provided in Section 891.106.
(d) Nothing in this section requires the Village to allow credit for tax paid to another municipal corporation if the Village has reduced credit for tax paid to another municipal corporation. Section 891.091 regarding any limitation on credit shall prevail.
(Ord. 2015-6. Passed 11-17-15.)