For purposes of this chapter, the following definitions shall apply unless the context clearly requires or indicates a different meaning.
ADMINISTRATOR. The individual designated by this chapter and appointed by the Village Manager to administer and enforce the provisions of this chapter.
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
BOARD OF REVIEW. The Board created by and constituted as provided in § 93.12.
BUSINESS. An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
COMPENSATION. Includes, but is not limited to, salaries, wages, vacation pay, sick pay, commissions, bonuses, tips, severance pay, supplemental unemployment pay, or any other form of remuneration that is paid to or constructively received by the taxpayer, and whether paid in cash or other form of property. That portion of gross wages which may be deferred under a federally recognized plan is subject to taxation and to withholding.
CORPORATION. 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.
EMPLOYEE. One who works for wages, salary, commission, or other type of compensation in the service of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission, or other compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on a day other than December 31.
FULL-YEAR RESIDENT. A person who owns or rents a dwelling unit within the village or lives in a dwelling unit owned or rented by another, and resides within the village for six months or more during the taxable year; except that a person who, after the first of the taxable year, moves into and establishes domicile in the village or, before the end of the taxable year, moves from and establishes domicile outside the village, shall be considered, and taxed as, a part year resident.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. A net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses either 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.
NON-RESIDENT. A person who resides and has legal domicile in another jurisdiction throughout the taxable year, but who receives earnings from work or service in the village during the taxable year.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business
entity not having an office or place of business within the village.
PART-YEAR RESIDENT. A person who resides in the village for a part of the taxable year as a result of having moved into or out of the village during the taxable year; or a person who during the taxable year owns or rents a dwelling unit in the village or resides in a dwelling unit owned or rented by another, but who resides in the village for less than six months during the taxable year and has established legal domicile in another jurisdiction.
PERSON. Every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF BUSINESS. 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.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the village.
TAXABLE INCOME.
(1) Wages, salaries, and other compensation paid by an employer or employers before any deductions, and/or the net profit from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter; and shall include, but not be limited to, the following:
(a) Bonuses;
(b) Compensation paid in property or the use thereof at fair market value to the same extent as taxable under the Federal Internal Revenue Code and so indicated on the form W-2;
(c) Contributions made by an employer on behalf of employees to a cafeteria plan;
(d) Contributions made by an employer on behalf of employees to a qualified or nonqualified deferred compensation plan taxed in year earned; deferral not permitted;
(e) Contributions made by an employer on behalf of employees to a tax deferred annuity or stock purchase plan (including plan in which employee has the option not to defer);
(f) Cost of group term life insurance over $50,000;
(g) Corporation director's fees;
(h) Disability pay if received as a benefit of employment (includes third party plan);
(i) Golden parachute payments;
(j) Income from guaranteed annual wage contracts;
(k) Income from wage-continuation plans (including retirement incentive plans and buy-outs);
(l) Income received as a result of a covenant or agreement not to compete will be deemed as received in Amberley Village;
(m) Imputed interest on below market loans;
(n) Reimbursed moving expenses;
(o) Ordinary income as declared on Internal Revenue Service Form 4797;
(p) Pre-retirement distributions from retirement plans (except previously taxed income from deferred plans);
(q) Prizes, awards and gifts attributable to taxpayer's employment;
(r) Compensation attributable to profit sharing;
(s) Compensation attributable to royalties, patents and/or copyrights;
(t) Severance pay;
(u) Sick pay and vacation pay;
(v) Stock bonus incentive plans;
(w) Stock options-taxed when exercised on amount indicated on Internal Revenue Service Form W-2;
(x) Supplemental unemployment paid by employer;
(y) Taxes paid by employer on behalf of taxpayer;
(z) Tips;
(aa) Union Steward's fees or other form of compensation;
(bb) Lottery winnings; or
(cc) Gambling winnings (which may not be offset by gambling losses);
(2) Net profits from the following are not included as taxable income:
(a) Alimony;
(b) Annuities at time of distribution;
(c) Capital gains;
(d) Dividends and interest;
(e) Government allotments;
(f) Housing for clergy;
(g) Income from foster parent programs;
(h) Income of religious, fraternal, charitable, scientific, literary or educational institutions to the extent that such income is derived from tax-exempt real estate, tax-exempt tangible or intangible property, or tax-exempt activities;
(i) Insurance proceeds, unless connected with employment;
(j) Meals and lodging required on premises;
(k) The military pay or allowance of members of the armed forces of the U.S. and members of their reserve components, including the Ohio National Guard;
(l) Pension income, including lump sum distributions;
(m) Prizes, unless connected with employment;
(n) Salaries of the mentally retarded or developmentally disabled while working in a government funded workshop for less than minimum wage;
(o) Social Security benefits;
(p) State unemployment benefits;
(q) Welfare payments; or
(r) Workers' Compensation.
TAXABLE YEAR. The calendar year or the fiscal year upon the basis of which net profits are to
be computed under this chapter, and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
TAXPAYER. A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
('69 Code, § 97.02) (Ord. C-320, passed 10-12-70; Am. Ord. C-625, passed 11-9-87; Am. Ord. 1999-13, passed 5-10-99; Am. Ord. 2001-20, passed 10-9-01; Am. Ord. 2007-02, passed 4-9-07; Am. Ord. 2009-02, passed 4-13-09)