Effective January 1, 2009 the credit for Findlay was eliminated entirely.
Through tax year 2008, the credit for residents who work and pay taxes in other communities is one-half percent (.005) of the taxable income earned in the other community, provided the other community’s tax rate is 1 percent or greater. For example, if you earned $40,500 in Ada, Arlington, Bluffton, Bowling Green, Carey, Forest, Fostoria, Leipsic, Lima, McComb, North Baltimore, Tiffin, or Upper Sandusky your credit would be $202.50 ($40,500 x .005). Your Findlay tax liability would be $405 ($40,500 x .01) and the amount you owe Findlay would be $202.50 ($405.00 – $202.50).
If the other community’s tax rate is less than 1 percent, the Findlay credit rate was 1/2 of the other community’s tax rate. For example, if you earned $40,500 in a one-half percent (.005) tax rate community, your credit would be $101.25 [$40,500 x (1/2 x .005)].
For Arlington residents, the credit is equal to the tax paid to the other community up to 1 percent (.01). For example, if an Arlington resident earned $40,500 in Findlay (1% or 1.25% rate) or in Lima (1.5% rate), the credit would be $405, the same amount as the Arlington tax.