1701.081 CREDIT FOR TAXES PAID TO OTHER MUNICIPALITIES.

   (A)   It is the intent of this section that a resident taxpayer, subject to tax in more than one municipality on the same income, who has complied with the provisions hereof 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.

   (B)   Therefore, when a resident of the Municipality is subject to and has paid or has acknowledged liability for a municipal income tax in another municipality on the same income taxable under this chapter, and such other municipality does not allow a credit to its nonresidents, such Municipality resident may claim a credit of the amount of such tax paid to such other municipality, but not in excess of the tax assessed on this income by this chapter.

(Ord. 2015-41. Passed 12-22-15.)