As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
The singular includes the plural, and the masculine includes the feminine and the neuter.
(a) "Administrator" means the individual designated by the chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
(b) "Association" means a partnership, limited partnership, Chapter S corporation as defined in Federal Tax Code, 26 U.S.C. 1361, or unincorporated enterprise, owned by two or more persons.
(c) "Board of Review" means the Board created by and constituted as provided in Section 181.12.
(d) "Business" means an enterprise, activity, profession, public utility, public service or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed.
(e) "Business deductions" means the ordinary and necessary expenses actually incurred in the operation of the business.
(f) "City" means the City of Alliance.
(g) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory or foreign country or dependency, but not including Chapter S corporations.
(h) "Domicile" means a place where a person has his true and permanent home to which, whenever absent from he intends to return.
(i) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either federal income tax or social security or on whose account payments are made under the Workers' Compensation law shall prima facie be an employee.
(j) "Employer" means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, having a place of business or doing business within the City and who employs one or more persons on a salary, wage, commission or other compensation basis. See Section 181.03.
(k) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(l) "Gross receipts" means the total income from any source whatsoever required to be included in the tax return.
(m) "Income" includes all moneys derived from any source whatsoever less any excludable income, which excludable income includes dividends, interest, social security, old age pension, poor relief or any other income excluded in accordance with state law.
(n) "Municipality" means the City of Alliance.
(o) "Net profits" means the net gain from the operation of a business, profession, enterprise or other activity excluding capital gains and losses after provision for all ordinary and necessary expenses paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, without deduction of taxes imposed by this chapter, federal, state and other taxes based on income; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter, and the rules and regulations promulgated by the Tax Administrator pursuant to Section 181.08, excluding dividends and excluding income received from affiliated or subsidiary companies which own no property and do no business within the United States.
(p) "Nonresident" means an individual, association, corporation or other entity, domiciled outside the City of Alliance.
(q) "Nonresident unincorporated business entity" means an unincorporated body not previously named or defined and includes inter alia fiduciaries.
(r) "Person" means every natural person, co-partnership, fiduciary, association, corporation or other entity. Whenever used in any clause prescribing and imposing a penalty, "person", as applied to any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officers thereof.
(s) "Place of business" means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by the taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.
(t) "Resident" means an individual, association, corporation or other entity, domiciled in the City of Alliance, or any person who maintains a place of abode within the City of Alliance for a total of 183 days or more within any twelve-month period, and shall be deemed a resident.
(u) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Alliance.
(v) "Rules and regulations" means an explanatory text, in printed form, amplifying and interpreting certain articles and subsections thereof of this chapter. Copies of these are on file in the City Income Tax Office, Alliance, Ohio, and available to the public.
(w) "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deductions and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(x) "Taxable year" means the calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of the year, the period for which such return is required to be made. Unless approved by the Administrator, the taxable year of a wage earner shall be a calendar year.
(y) "Taxpayer" means a person, whether an individual, co-partnership, association or any corporation or other entity, required by this chapter hereunder to file a return or pay a tax on earnings or net profits.
(z) “Construction” means any construction, reconstruction, rehabilitation, remodeling, improvement, enlargement, alteration, repair, painting, decorating or landscaping.
(aa) “Other payer” means any person that pays an individual any item included in the taxable income of the individual, other than the individual’s employer or that employer’s agent. (Ord. 04-07. Passed 5-21-07.)