A taxpayer subject to tax in more than one municipality in Ohio on the same income, who has complied with the provisions hereof, shall be allowed a credit against the tax imposed by this Ordinance as follows:
(Ord. 2020-9. Passed 11-2-20.)
(A) When a resident of Wauseon is subject to municipal tax in another taxing municipality on the same income taxable under this Ordinance, such resident shall be allowed a credit of the amount of income tax paid on such taxable income up to one percent. For the purpose of this Ordinance, taxable income shall include the distributive share of net profits of a resident partner, shareholder or owner of a business entity; (Ord. 2020-8. Passed 10-19-20.)
(B) The credit provided for in this section will not be allowed unless the same is claimed in a timely return or other form acceptable to and filed with the Tax Commissioner. 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 the Ordinance together with such interest and penalties, both civil and criminal, as prescribed by this Ordinance.
(C) If the tax due such other municipality has been paid to or withheld in such other municipality, a resident of Wauseon shall claim credit for and assign to the City any claim for refund to which he may be entitled because of work done or services performed outside such other taxing municipality. In the event such amount is not received by the City 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 the City for the amount by which the claimed credit exceeds the amount recovered on such assignment by the City, as provided in paragraph (b) of this section.
(D) Nonresidents of the City whose place of employment is within the City shall be subject to municipal taxation on the entire taxable earnings as herein defined. However, a nonresident employee working partially within and without the City, may apply for a nonresident refund of income tax so withheld based upon the percentage of time employed without the City up to a maximum of eighty percent (80%) of the tax so withheld. Vacations, holiday, sick days, and weekends spent out of town are
not to be included as days worked outside the City. All claims for nonresident refund must be on a form obtainable from the Tax Commissioner, documented and certified by the employer. Failure to file a claim for nonresident refund within the time prescribed herein shall render such claim for refund or assignment null and void.
(E) No reciprocity credit shall be give for State tax, County tax, or School District tax paid or withheld on the same income taxable under this Ordinance.
(Ord. 2015-17. Passed 12-21-15.)