(A) Every individual taxpayer domiciled in the Municipality who is required to and does pay, or has acknowledged liability for, a municipal tax to another municipality on or measured by the same income, qualifying wages, commissions, net profits or other compensation taxable under this chapter/ordinance may claim a nonrefundable credit upon satisfactory evidence of the tax paid to the other municipality, not to exceed tax paid outside of the Village up to a maximum of one-half of one percent. Subject to division (B) of this section, the credit shall not exceed the tax due the Municipality under this chapter.
(B) If the amount of tax withheld or paid to the other municipality is less than the amount of tax required to be withheld or paid to the other municipality, then for purposes of division (A) of this section, the amount of the credit issued against the Village of Windham income tax obligation shall be calculated based on the amount of tax actually paid to the other municipality.
(Ord. 2017-13. Passed 4-25-17.)