Taxpayer means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to fill a return or pay a tax. Taxpayer does not include a disregarded entity or a qualifying subchapter S subsidiary for federal tax purposes, but taxpayer does include any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
(Ord. 7683-05. Passed 2-7-05.)
(Ord. 7683-05. Passed 2-7-05.)