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:
"Adjusted Federal Taxable Income" - A "C" corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute "Adjusted Federal Taxable Income" as if the pass-through entity was a "C" corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
"Administrator" - The individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
"Association" - A partnership, limited partnership, limited liability company, Chapter S Corporations as defined in the federal tax code, 26 U.S.C. 1361, or any other form of unincorporated enterprise.
"Business" - An enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
"City" - The City of Ashtabula.
"Corporation" - A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency.
“Domicile” - The permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
"Employee" -An individual who works for income, wages, salary, commission or other type of compensation in the service and under the control of an employer.
"Employer" - An individual, partnership, limited partnership, association, corporation, governmental body, unit or agency, or any other entity who or that employs one or more persons on a salary, wage, commission or other compensation basis or other income basis.
"Fiscal year" - an accounting period of twelve months ending on any day other than December 31.
"Generic Form" - an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on the City's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering the City's procedures for processing forms.
"Gross Receipts" - The total revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.
"Income" - Shall include all monies derived from any source whatsoever, including but not limited to:
(1) All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the City.
(2) All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the City.
(3) The portion attributable to the City of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the City.
"Net Profits" - For tax years prior to 2004, the net gain from the operation of a business, profession or enterprise after provision for all cost and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal Taxes based on income, and without deducting taxes imposed by this chapter. (For 2004 and later years, see "adjusted federal taxable income").
"Non-Resident" - An individual domiciled outside the City.
"Nonresident Unincorporated Business Entity" - An unincorporated business entity not having any of fice or place of business within the City.
"Other Entity" - The term "other entity" means any person or unincorporated body not previously named or defined and includes fiduciaries located within the City.
"Pass Through Entity" - A partnership, S corporation, limited liability company (i.e., a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state), or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
"Person" - Every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any association, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
"Qualifying Wage" - Wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. "Qualifying wage" represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of "qualifying wage" shall not be taxed by the City. This definition is effective January 1, 2004.
"Resident" - An individual domiciled in the City.
"Resident Unincorporated Business Entity" - An unincorporated business entity having an office or place of business within the City.
"Taxable Year" - The calendar year, or the fiscal year under 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, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder.
The singular shall include the plural and the masculine shall include the feminine and the neuter. (Ord. 2004-26. Approved by voters 5-25-04.)