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+~rr CITY OF NORTH OLMSTED ORDINANCE NO. 71- ~~ ~ Page 6 Section 1501.1902 continued (c) In the event a City of North Olmsted resident is entitled to a reci~ocity credit under the ordinance of another municipality , or is entitled to credit for taxes paid another municipality, such City of North Olmsted resident is required to file a return or form in such manner as the Administrator designate by the City of North Olmsted may prescribe. Assignment of any claim for refund to which a City of North Olmsted resident may be entitled from another municipality shall be tentatively accepted as payment of that portion of the City of North Olmsted 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 therefore:- because of fault or neglect on the part of either municipality . In the event such City of North Olmsiaed resident fails, neglects, or refuses to file such return or form as is prescribed by the Administrator, he shall not be entitled to such credit and shall be considered in >>iriolatfon of this Title for failure to file a return and make payment of taxes due hereunder. Section 1501.1903 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 refund 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 is claimed, provided that, in the case such claim for reciprocity refund shall have been assigned to the municipality of residence, suet municipality of residence shall file a claim for refund with the Administrator of the City of North Olmsted on or before January 31st following. Failure to file such claim for reciprocity credit or refund , or assignment thereof, within the time press~d.bed herein shall render such credit, claim for refund, or assignment null and void. CHAPTER 23 , DUTIES AND AUTHORITY OF THE ADMINISTRATOR Sectibon 1501.2311 AUTHORITY IN CONTRACT FOR CENTRAL COLLECTION FACILITIES The Administrator may and he is authorized hereby to enter into an agreement subject to the agreement of Council of the City of North Olmsted, on behalf of the City of North Olmsted, with any other municipal cor~ratian to permit such other municipal corporation to act as agent of the City of North Olms ed for the purpose of administering the ir~c ome tax laws of the Cfty of North Olmsted and of providing a central collection facility for the collection of the income tax on behalf of the City of North Olmsted. be and the same is hereby amended to read as follows ; CHAPTER 5 , IMPOSITION OF INCOME TAX Section 1501.0501 RATE AND INCOME TAXABLE An annual tax for the purposes specified in Section 1501.0101. hereof shall be imposed on and after January 1, 1972, at the rate of one per,c~nt (,_lqo) _per annum upon the following : (1) On all salaries, wages, commissions and other compensation earned on and after January 1, 1972, by residents of the City of North Olmsted. (2) On all salaries ,wages, commissions and other compensation earned on and after January 1, 1972, by non-residents of the City of North Olmsted ~.~~.~~. . _ .. r