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Sec. 111.1703 Amounts of Less Than One Dollar <br />Amounts of less than One Dollar ($1.00) shall not be collected <br />or refunded. . . <br />Ci3APTER 19 <br />TA7PAYER REl,IEF AND RECIPROCITY PROVISIONS <br />Sec. 111.1901 Non-Resident Taxpayers. <br />Notwithstanding any other pronisions of thia ordinance when a <br />taxpayer who is a non-resident of MayEield,Village but who is dcmiciled in <br />Cuyahoga County or in any county immediately contiguous to Cuyahoga County <br />is subject to the tax imposed by this ordinance and is also subject to tax on <br />the same income in the municipality of his residence, a credit of 25 percent <br />(25%) of the tax due under this ordinance or 25 percettt (25%,) of the tax due <br />under the ordinance of such other municipality whichever is the lesser, shall <br />be allowed against the tax due under this ordinance provided, however, that <br />such credit shall rtot be allowed unless such other municipality imposes ott its <br />residents a tax on the same income and recipro¢al provi.sion is made in the <br />ordinance of such other municipality granting to non-residents thereof a credit <br />of not less than the percentage provided for herein against the tax levied <br />thereby and provided further that such reciprocal credit shall not be allowed <br />uttless such non-resident is liable and has acknowledged such liability in the <br />municipality of his residence for any tax due after such reciprocal credit is <br />allowed, and the municipality of his residence furnished'evidence of payment <br />of tax therein or evidence of assignment by the taxpayer of his claim for <br />reciprocal credit to such other municipality. <br />The credit allowed under this section to a taxpayer who is a non- <br />resident of Mayfield pillage but who is domiciled in Cuyahoga County or in <br />any county immediately contiguous to Cuyahoga County may be assigned to the <br />municipality of hie residenee and the amount of such credit paid to such other <br />municipality in such manner as the Administrator designated by the Village of <br />Mayfield may prescribe. _ <br />Sec. 111.1902 Mayfield Village Residents Subject to Income Tax <br />in Other Municipality. <br />(a) When a resident of Maqfield Village is subject to a municipal <br />income tax in.another municipality on the same income taxable under this ordinance <br />and which other municipality allows a credit to its non-residents on the same <br />basis as provided for itt Section 111.1901 hereof, a credit shall be allowed <br />against Mayfield Village income tax of the amount of net tax for which he is <br />liable under the ordinance of such other municipality but such credit shall not <br />exceed 75 percettt (757o) of the tax due hereunder; or <br />(b) If it be made to appear that a Mayfield Village resident has <br />paid a municipal.income tax on the same ittcome to another municipality which <br />does not allow a credit to non-residents, such Mayfield Village resident may <br />claim a credit of the amouttt of income tax paid to such other municipality, <br />but not in excess of the tax asaessed by this ordinattce. <br />15.