(a) When a resident of the City of Warrensville Heights is subject to, and has paid, a municipal income tax in another municipality on the same income taxable under this chapter, a credit shall be allowed against Warrensville Heights income tax of the amount of the net tax for which he is liable under the ordinance of such other municipality, but such credit shall not exceed fifty percent (50%) of the tax due hereunder.
(b) In the event such Warrensville Heights resident fails, neglects or refuses to file a return or form as is prescribed by the Administrator, he shall not be entitled to a credit and shall be considered in violation of this chapter for failure to file a return and make payment of taxes due hereunder.
(Ord. 1985-83. Passed 8-2-85.)