(a) Where a resident of the City of Xenia is subject to a municipal income tax in another municipality, he or she shall receive a credit of not to exceed one and one-half percent of the earnings taxed by such municipality against the tax imposed by this chapter.
(b) Where a resident of the City of Xenia is subject to joint economic development zone as created under Ohio R.C. 715.691 or a joint economic development district created under Ohio R.C. 715.70, 715.71, or 715.72, he or she shall receive a credit not to exceed one and one-half percent of the earnings taxed by such joint economic development zone or joint economic development district against the tax imposed by this chapter with the exception of a joint economic district where the City of Xenia is a party to the joint economic district and the Board of the joint economic zone or district levies a tax up to or equivalent to the current City of Xenia Income tax rate.
(c) Every individual taxpayer who resides in the City of Xenia who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Xenia, if it is made to appear that he or she has paid a municipal income tax on the same income taxable under this chapter, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or on his or her behalf to such other municipality. Such credit shall not exceed one and one-half percent of the income so taxed by such other municipality.
(d) Every individual taxpayer who resides in the City of Xenia who receives net profits, salaries, wages, commissions or other personal service compensation for work done or services performed or rendered outside of the City of Xenia, if it is made to appear that he or she has paid a joint economic development zone or joint economic development district tax on the same income taxable under this chapter, shall be allowed a credit against the tax imposed by this chapter of the amount so paid by him or her or on his or her behalf to such joint economic development zone or joint economic district. Such credit shall not exceed one and one-half percent of the income so taxed by such joint economic development zone or joint economic district with the exception of a joint economic zone or district where the City of Xenia is a party to the joint economic zone or district and the Board of the joint economic zone or district levies a tax up to or equivalent to the current City of Xenia Income tax rate.
(e) A claim for refund or credit under this section shall be made in such manner as the Administrator may by regulation provide.
(Ord. 91-24, passed 5-16-1991)
(f) If tax or withholding is paid to a municipal corporation on taxable income, and if a second municipal corporation imposes a tax on that taxable income after the time period allowed for a refund of the tax or withholding paid to the first municipal corporation, the second municipal corporation shall allow a nonrefundable credit, against the tax or withholding the second municipality claims is due with respect to such taxable income, equal to the tax or withholding paid to the first municipal corporation with respect to such taxable income. If the tax rate in the second municipal corporation is less than the tax rate in the first municipal corporation, then the credit shall be calculated using the tax rate in effect in the second municipal corporation.
(Ord. 04-33, passed 8-12-2004; Am. Ord. 11-46, passed 9-22-2011)