34-67 New 128.0101 - 128.2702 enact income tax

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TAXPAYER RELIEF AND RECIPROCITY PROVISIONS Section 128.1901 Non-Resident Taxpayers. Notwithstanding any other provisions of this Chapter, when a taxpayer who is a non-residentof the City of Lakewood but wh¢ is domiciled in Cuyahoga County or in any county immediately contiguous to Cuyahoga County is subject to the tax impose~ by this Chapter and is also subject to tax on the same income in the municipality of his residence, a credit of 25 percent of the tax due under the ordinance of such other municipality, whichever is the lesser, shall be allowed against the tax due under this Chapter, provided, however, that such credit shall not be allowed unless such other municipality imposes on its residents a tax,on the same income and reciprocal provision is made in the ordinance of such other municipality granting to non-residents thereof a credit of not less than the percentage provided for herein against the tax levied thereby and provid- ed further that such reciprocal credit shall not be allowed unless such non-resident is liable and has acknowledged such liability in the municipality of his resident for any tax due after such reciprocal credit is allowed, and the municipality of his residence furnished evidence of payment of tax therein or evidence of assignment by the taxpayer of his claim for reciprocal credit to such other municipality. The credit allowed under this section to a taxpayer who is a non-resident of the City of Lakewood but who is domiciled in Cuyahoga County or in any county immediately contiguous to Cuyahoga County may be assigned to the municipality of his residence and the amount of such credit paid to such other municipality in such manner as the Administrator designated by the City of Lakewood may prescribe. Section 128.1902 City of Lakewood Resident Subject to Income Tax in Other Municipality (a) When a resident of the City of Lakewood is subject to a~municipal income tax in another municipality on the same income taxable under this Chapter, and which other municipality allows a credit to its non-residents on the same basis as pro- vided for in Section 128.1901 hereof, a credit shall be allowed against Lakewood income tax of the amount of net tax for which he is liable under the ordinance of such other municipality but such credit shall not exceed 75 percent of the tax due here- under; or (b) If it be made to appear that a Lakewood resident has paid a municipal income tax on the same income to another muni- cipality which does not allow a credit to non-resident, such Lakewood resident may claim a credit of the amount of income tax paid to such other municipality, but not in excess of the tax assessed by this Chapter. (c) In the event a Lakewood resident is entitled to a reciprocity credit under the ordinance of another municipality, or is entitled to credit for taxes paid another municipality, such Lakewood resident is required to file a return or form in such manner as the Administrator designated by the City of Lakewood may prescribe.