When a resident of the City of Wickliffe is subject to a municipal income tax in another municipality of the same income taxable under this chapter, a credit shall be allowed against City of Wickliffe income tax of the amount of net tax for which he is liable under the ordinance of such other municipality but such credit shall not exceed the amount of the tax due hereunder. Provided, however, that a resident of the City of Wickliffe shall not be entitled to such credit in the event he or she shall fail, neglect or refuse to timely file a return or form as is prescribed by the Administrator and required by this chapter.
(Ord. 2015-44. Passed 12-21-15.)