It is the intent of this chapter that a resident taxpayer who is subject to tax in more than one municipal corporation on the same income and who has complied with the provisions of this chapter shall not be required by this chapter to pay 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, income tax in another municipal corporation on the same income taxable under this chapter, such Westfield Center resident may claim a credit for the amount of such tax paid to such other municipal corporation, but not in excess of the tax assessed by this chapter.
(b) The credit provided for in division (a) hereof will not be allowed unless the credit is claimed in a timely return of form acceptable to and filed with the Tax Administrator. In the event a taxpayer fails, neglects or refuses to file such timely return of 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. 2015-17. Passed 12-1-15.)