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t CITY OF NORTH OLMSTED ORDINANCE NO. 71-~G ~ Page 5 Section 1501.1502 PENALTIES ON UNPAID TAX In addition to interest as privided in Section 1501.1501 hereof, penalties based on the unpaid tax are hereby imposed as follows : (1) For failure to pay taxes due --other than taxes withheld ;one half per cent (1/2 %) per month or fraction thereof . (2) For failure to remit taxes withheld from employees ; th~aee per cent (3% ) per month or fraction thereof. Section 1501.1504 ABATEMENT OF INTEREST AND PENALTY Upon t~commendation of the Administrator, the Board of Review may abate penalty or onterest, or both, or upon an appeal from the refusal of the Administrator to recommend abarement of penalty and inter~tst, the Board may nevertheless abare penalty or interest, or both, for good cause shown. CHAPTER 19, TAXPAYER RELIEF AND RECIPROCITY PROVISIONS Section 1501.1901 NON-RESIDENT TAXPAYERS Notwithstanding any other~~paovisions of this Title, when a taxpayer who is a non-resident of the City of North Olmsted is subject to the tax imposed by this Title and is also subject to thx on the same income in the municipality of his residence, a credit of 25 per cent of the tax due under this Title of 25 per c+eaet of the tax due under the ordinance of such other municipality, wh~OChever is the lesser, shall be allowed against the tax due under this Title, provided, however, that such credit shall not be allowed unless such other municipality imposes on its residents a tax on the same income and reci~ocal pr+bvisions 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 fax levied thereby and provided 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 residence of any tax due after such reciprocal credit. is allowed, and the municipality of his residence furnishes evidence of payment of tax therein or evidence of assignment by the taxpayer of his claim for reci~ocal credit to sash other municipality. The credit allowd under this Section to a taxpayer who is anon-resident of the City of North Olmsted but who is domiciled in Cuyahoga County or 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 in such manner as the Administrator designated by the City of North Olmsted may prescribe. Section 1501.1902 CITY OF NORTH OLMSTED RESIDENT SUBJECT TO INCOME TAX I~1' OTHER MUNICIPALITY ( .~) When a resident of the City of North Olmsted is subject to municipal income tax in another municipality on the same income taxable under this Title, and which other municipality allov~a a credit to its non-residents on the same basis as provided for in Section 1501.1901 hereof, a credit shall be allowed against the City of North Olmsted 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 hereunder ; or (b) If it be made to appear that the City of North Olmsted resident has paid a municipal income tax on the same #income te~nother municipality which does not allow a credit to non-resident ,such City of North Olmsted 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 Title. ~.