As used in this chapter the following words shall have the meaning ascribed to them in this section, except when and if the context clearly indicates or requires a different meaning. The singular shall include the plural and the masculine shall include the feminine and the neuter.
(a) “Assignment” means the assignment made by a resident of Amherst of claim for refund due from another taxing municipality granting credit to nonresidents thereof.
(b) “Administrator” means the individual designated by law to administer and enforce the provisions of this chapter.
(c) “Association” means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(e) “Business” means 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.
(f) “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.
(g) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) “Employer” means 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.
(i) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(j) “Gross receipts” means the total income from any source whatsoever.
(k) “Net profits” means 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, or system approved by the Administrator, 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.
(l) “Nonresident” means an individual domiciled outside of the City.
(m) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(n) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, person, as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(o) “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 agents or employees regularly in attendance.
(p) “Resident” means an individual domiciled in the City.
(q) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(r) “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.
(s) “Taxing municipality” means any municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals, and on the net profits earned from the operation of a business, profession or other activity.
(t) “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 a year, the period for which such return is required to be made.
(u) “Taxpayer” means a person, whether an individual, partnership, association or any corporation or other entity required hereunder to file a return or pay a tax.
(Ord. 67-50. Passed 9-25-67; Ord. 01-126. Passed 11-26-01.)