(a) Definitions Generally. For the purpose of this chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(b) "Administrator" means the individual designated by the Mayor to administer and enforce the provisions of the Municipal income tax along with the Administrator of the Regional Income Tax Agency.
(c) "Association" means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(d) "Board of Review" means the Board created by and constituted as provided in this chapter.
(e) "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.
(f) "Business" means any enterprise, activity, and 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; excluding, however, all nonprofit corporations which are exempt from the payment of federal income tax.
(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, government 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 basis of compensation.
(i) “Fiscal Year” means an account period of twelve months or less ending on any day other than December 31st.
(j) "Gross Receipts" means the total income from any source whatsoever.
(k) "Municipality" is used in Article XVIII (18), Ohio Constitution, and specifically does not include a school district or any other political subdivision as defined by Ohio R.C. 2744.01
(l) “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 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. (Ord. 2002-14. Passed 11-18-02.)
(m) "Nonresident" means an individual domiciled outside the Municipality.
(n) "Nonresident Unincorporated Business Entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(o) "Pension" means for the purposes of this chapter, a pension is any amount paid to an employee or former employee that is reported to the recipient on an IRS Form 1099-R, or successor form. Pension does not include deferred compensation or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS Form W- 3, Wages and Tax Statement, or successor form.
(p) "Person" means 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, means the partners or members thereof, and as applied to corporations, the officers thereof.
(q) "Place of Business" means any bonafide 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.
(r) "Resident" means an individual domiciled in the Municipality.
(s) "Resident Unincorporated Business Entity" means an unincorporated business entity having an office or place of business within the Municipality.
(t) "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 the chapter.
(u) "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.
(v) "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.
(w) “Parsonage allowance” is an amount paid to a “minister of the gospel” in the form of a rental allowance as part of the minister’s compensation, or the rental value of a home furnished to the minister’s compensation.
(x) “Gambling” means, but is not limited to, bingo, keno, slot machines, casino, games, horse racing, dog racing, jai alai, sweepstakes, wagering pools, lotteries, prizes and any other wagering transactions.
(y) “Nonresident” means an individual, partnership, LLC, limited partnership, corporation, association or other entity domiciled outside the Village.
(z) “Resident” means an individual, partnership, LLC, limited partnership, corporation, Subchapter S corporation, close corporation, association, business or other entity domiciled in, residing in, or having a place of business in the Village.
(aa) “Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(bb) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes, annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Ashville’s regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Ashville’s procedures for processing forms.
(cc) “Income” shall mean 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 Municipality of Ashville.
(2) All salaries, wages, commission, other compensation and other income from whatever source received by nonresidents from work done or services performed or rendered or activities conducted in the Village of Ashville.
(3) The portion attributable to the Municipality of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services provided or rendered, and business or other activities conducted in the Village of Ashville.
(dd) “Income from a Pass-through Entity” means partnership income of partners, distributive shares of shareholders of an S Corporation, membership interest of members of a Limited Liability Company, or other distributive or proportionate ownership share of other Pass- through Entities.
(ee) “Limited Liability Company” means a Limited Liability Company formed under Chapter 1705: Limited Liability Companies of the Ohio Revised Code.
(ff) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the Municipality.
(gg) “Owner” means a partner of a partnership, a shareholder of an S Corporation, a member of a Limited Liability Company, or other person with an ownership interest in any type of Pass-through Entity.
(hh) “Pass-through Entity” means a Partnership, S Corporation, Limited Liability Company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(ii) “Qualifying wage” means the 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 this Municipality.
(Ord. 2014-08. Passed 12-15-14.)