As used in this chapter, unless the context clearly indicates otherwise:
(a) "Administrator" means the individual designated by this chapter, appointed by the Mayor with the concurrence of a two-thirds vote of Council, to administer and enforce this chapter.
(b) "Assignment" means the assignment made by a resident of the City of a claim for refund due from another taxing municipality granting credit to nonresidents thereof.
(c) "Association" means a 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 Section 880.27.
(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 or any other state, territory, foreign country or dependency.
(g) "Employee" means one who works for wages, salary, commission or any 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) "Fundamental change" means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(k) "Gross receipts" means the total income from any source whatsoever.
(l) "Manager" means any of the employer's officers, responsible persons, employees having control or supervision and employees charged with the responsibility of filing the return, paying taxes and otherwise complying with this chapter.
(m) "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 a 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.
(n) "Nonresident" means an individual domiciled outside of the City.
(o) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the City.
(p) "Person" means a natural person, partnership, fiduciary, association or corporation. 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 a corporation, the officers thereof.
(q) "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 or her regular agents or employees regularly in attendance.
(r) "Reciprocity credit" means the credit granted by a municipality to its residents and to nonresidents whose municipality of residence grants a similar credit to nonresidents thereof, based on twenty-five percent of the lesser of the two rates.
(s) "Resident" means an individual domiciled in the City.
(t) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the City.
(u) "Taxable income" means wages, salaries and other compensation paid by an employer before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter. Taxable income shall also mean lottery winnings and income derived from gambling, wagering, lotteries or schemes of chance but only when such amounts are equal to or exceed four million dollars ($4,000,000).
(v) "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.
(w) "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.
(x) "Taxpayer" means a natural person over eighteen years of age, or any other person, required by this chapter to file a return or pay a tax.
(Ord. 5-85. Passed 4-22-85; Ord. 57-04. Passed 7-12-04.)