(A) When an individual domiciled in the Municipality is subject to Municipal Income Tax in one or more other municipal corporations, he or she shall not pay a total municipal income tax to the Municipality on the same income greater than the tax imposed at the higher rate.
(B) Every individual taxpayer who is domiciled in the Municipality and who receives Municipal Taxable Income for work done or services performed or rendered outside the Municipality, if such individual has paid a municipal income tax on the same income taxable under this Chapter to one or more other municipal corporations, such individual shall be allowed a full credit against the tax imposed by this Chapter of the amount so paid by him or in his behalf to such other municipal corporation(s) up to the amount of Municipal Income Tax levied by the Municipality. The credit shall not exceed the tax assessed by this Chapter on such income earned in such other municipal corporation(s) where such tax is paid.
(C) A claim for refund or credit under this section shall be made in such manner as the Tax Administrator may provide by Municipality regulations.
(D) In no situation or circumstance will an income tax paid to a county, school district, township, or other political subdivision of Ohio or of another state other than an income tax levied and collected by one or more municipal corporations be eligible for a credit or offset for an individual taxpayer subject to the Municipal Income Tax of the Municipality under this Chapter.
(Ord. 78-2015. Passed 12-15-15.)