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. , , , ?? <br />? <br />? <br />? <br />(d) No person shall be required to withhold the tax <br />on wages or other compensation paid domestic servants <br />emploqed by him exclusivelq in or about such person's <br />residence, even though such residence is in the City of <br />dorth Olmsted, but such employee shall be subject to all of <br />the requirements of this Title." <br />Section 5. Section 1501.1901 of the Codified Ordinances of the City <br />of North Olmsted, Ohio, as established bq Ordinance No. 67-70, passed May 16, <br />1967, as amended by Ordinance No. 82-94, passed December 21, 1982, is hereby <br />amended to read as follows: <br />"1501.1901 TAX CREDIT. <br />(a) When the tauable income of a resident of the City <br />of North Olmsted is subject to a municipal income tax in <br />another municipality on the same income taxable under this <br />Title, such resident shall be allowed, as a credit agaiast <br />the tax imposed by this Title, a portioa of the amount of <br />iacome tax paid on such taxable income to such other <br />municipalitq equal to one hundred perceat (100x) of the <br />product obtained bq mult'iplying (i) thetaaable income <br />earned in or attributable to such other muaicipality, by <br />(ii) the tax rate of such other municipality or, if that <br />tax rate exceeds two perceat '(2X), by two perceat (2x). <br />For the purposes of this section, taxable iacome includes <br />the distributive share of net profits of a resident partner <br />or owner of an uniacorporated business entitq. <br />(b) A claim for credit or refund under this section <br />shall be made in such manner as the AdministraLor maq bq <br />regulation provide. In the event such City of North <br />Olmsted resident fails, neglects or refuses to file an <br />annual return or declaration on the form prescribed by the <br />Administrator, he shall not be entitled to such credit or <br />refund aad shall be considered in violation of this Title <br />for f-ailare to f ile a return. " ' <br />Section 6. Section 1501.2101 of the Codified Ordinances of the City <br />of North Olmsted, Ohio, as established bq Ordinance No. 67-70, passed May 16, <br />1967, is hereby amended to read as follows: <br />"1501.2101 DISBIIRSEMENT OF FUNDS COLI.ECTED. <br />The funds collected under the provisions of this Title <br />•shall be disbursed in the following maaner: <br />(a) First, such part thereof as shall be necessary to <br />defray-all expenses of collecting the tax aad of adminis- <br />tering and enforcing the provisions of this Title shall be <br />paid; and • <br />- 5 -