It is the intent of this chapter that a taxpayer who is subject to tax in more than one municipality on the same income and who has complied with the provisions of this chapter shall not be required by this chapter to pay a total municipal income tax on such income greater than the tax imposed at the higher rate. Accordingly, and notwithstanding any other provisions of this chapter:
(a) When a resident of Westfield Center is subject to and has paid, or has acknowledged liability for, municipal income tax in another municipality on the same income taxable under this chapter, such Westfield Center resident may claim a credit of the amount of such tax paid to such other municipality, but not in excess of the tax assessed by this chapter.
(b) The credit provided for in subsection (a) hereof will not be allowed unless the same is claimed in a timely return or form acceptable to and filed with the Administrator. In the event a taxpayer fails, neglects or refuses to file such timely return or form, he or she shall not be entitled to such credit and shall be liable for the full amount of tax assessed, together with such interest and penalties, both civil and criminal, as are prescribed in this chapter.
(Ord. 1999-10. Passed 12-7-99.)