(a) When the taxable income of a resident of the City is subject to a municipal income tax in another municipality on the same income taxable under this chapter, such resident shall be allowed a credit against the City income tax, which credit shall be an amount equal to eighty-seven and one-half percent of the amount of tax paid to the other municipality, but not to exceed eighty-seven and one-half percent of the tax due the City without any credit.
(Ord. 93-30. Passed 9-21-93.)
(b) In the event that such Willowick resident fails, neglects or refuses to file such return or form as is prescribed by the Administrator, such resident shall not be entitled to the credit provided for in subsection (a) hereof and shall be considered in violation of this chapter for failure to file a return and make payment of taxes due hereunder.
(Ord. 85-50. Passed 5-21-85.)