For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
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.
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 services of any 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 ending on any day other than December 31.
GROSS RECEIPTS. Total income of taxpayers from whatever source derived.
MUNICIPALITY. The Village of Batavia.
NET PROFITS. The net gain from all operations including those pertaining to capital gains and losses of a business, profession or enterprise after provision for all ordinary and necessary expense, except taxes imposed by this chapter, and federal and other taxes based on income, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, and, in the case of an association, without deduction of salaries paid to partners or the owners.
NONRESIDENT. A person, whether an individual, association, corporation or other entity, domiciled outside the village.
PERSON. Every person, partnership, fiduciary, association, corporation or other entity. Whenever used in any clause prescribed and imposing a penalty, the term PERSON, as applied to any association, includes 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 or her employees, regularly in attendance.
RESIDENT. A person, whether an individual, association, corporation or other entity, domiciled in the village.
TAX 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.
TAX COMMISSIONER. The Tax Commissioner of the village or the person executing the duties of the aforesaid Commissioner.
TAXPAYER. A person, whether an individual, partnership, association, corporation or other entity, required by this chapter to file a return or pay a tax.
VILLAGE. The Village of Batavia.
(1997 Code, § 35.02) (Ord. 556-74, passed 12-9-1974)