§ 17.01.08. Credit for tax paid.

(A)

(1)

Every individual taxpayer, who resides in the city who receives net profits, salaries, qualifying wages, commissions, rents or other personal service compensation for work done or services performed or rendered outside the city, if it is established with supporting documentation that said income is subject to municipal income tax in another municipality and that said tax has been paid to that other municipality 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 in his behalf to such other municipality. For tax year 2016, the credit shall not exceed one percent of the income subject to the tax of another municipality, or shall not exceed the tax rate of the other municipality, whichever is less. Effective January 1, 2017, the credit shall not exceed 1.25 percent. (For tax years prior to 2016, refer to Chapter 15.01.15.)

(2)

If, for any tax year beginning on and after January 1, 2016, a resident taxpayer's net profit income taxable to another municipality for which credit is being taken is greater than the income taxable to the City of Athens, the credit shall not exceed one percent of the net profit income taxable to the City of Athens. Effective January 1, 2017, the credit shall not exceed 1.25 percent.

(B)

The City of Athens shall grant a credit against its tax on income to a resident of City of Athens who works in a joint economic development zone created under Section 715.691 or a joint economic development district created under Sections 715.70, 715.71, or 715.72 of the Ohio Revised Code to the same extent that it grants a credit against its tax on income to its residents who are employed in another municipal corporation.

(C)

No credit shall be allowed for payment of school district income taxes.

(Ord. No. 0-99-15, § 1, 11-16-2015; Ord. No. 0-145-16, § 1, 12-12-2016)