1967 1021 Ordinance - Laserfiche WebLink

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(c) In the event a Mayfield Village resident is entitled to a reciprocity,credit under the Ordinance of anofher municipality, or is entitled to credit for taxes paid another municipality, such Mayfield Village resident is required to file a return or foxm in such manner as the Administrator designated by the Village af Mayfield may prescribe. Assignment of any claim for refund to which a Mayfield Village resident may be entitled from another municipality shall be tentatively accepted as paymettt of that portion of Mayfield Village income tax represented by such assignment, provided, however, if satisfactory evidence is offered that the taxpayer is entitled to the claim covered by the assignment, such taxpayer shall not be deprived of credit therefor because of fault or neglect on the part of either municipality. In the event such Mayfield Village resident fails, neglects or ref uses to file such return or form as is prescribed by the Administrator, he shall not be entitled to such credit and shall be considered i? violation of this ordinance for failure to file a return and make payment of taxes due hereunder. Sec. 111.1903 Claim for Credit. Any claim for credit for income taxes paid another municipality on the same income taxable hereunder, or claim for or assignment of any refnnd due to the credit provided for herein, must be filed with the Administrator on or before December 31st of the year following that for which such credit ia claimed, provided that, in the case such clai.m for reciprocity refund shall have been assigned to the municipality of residence, such municipality of residence shall file a claim for refund with the Administrator of the Village of Mayfield on or before January 31st following. Failure to file auch claim for reciprocity credit or refund, or assignment thereof, within the time preacribed herein shall render such credit, claim for refund, or assignment null and void. CHAPTIIt 21 DISBURSIIMENT OF RECEIPTS OF TpA COLI.ECTION Sec. 111,2101 Disbursement oE Funds Collected The funds collected under the provisions of this Ordinance shall be diabursed in the following manner: (1) First, such part thereof as shall be necessary to defray all expenses of collecting the tax and of administering and enforcing the provi.sions of this ordinance shall be paid. (2) The balance remaining after payment of the expenaes referred to in paragraph one,(1) above shall be deposited in the General Fund for municipal purposes. - i ' 1 1 16.