(1) “Association” means a partnership, limited partnership, subchapter S corporation, or any other form of unincorporated enterprise, owned by one or more persons.
(2) “Board” means the Board of Review provided for by Section 171.13.
(3) "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, including but not limited to the renting or leasing of property, real, personal, or mixed.
(4) “Business apportionment” means the portion of net profits to be apportioned to the Municipality as having been made in the Municipality, either under separate accounting method, or under the three factor formula of property, payroll and sales, provided for in Section 171.03.
(5) "Domicile" means a principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A domicile once acquired is presumed to continue until it is shown to have been changed. Intention to change domicile will not effect such a change unless accompanied by actual removal. Where a change of domicile is alleged, the burden of proving it rests upon the person making the allegation.
(6) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either federal income or social security or on whose account payments are made under the Ohio Workers' Compensation law shall prima facie be an employee.
(7) “Employer" means an individual, partnership, association, corporation (including a corporation not for profit), governmental agency, board, body, bureau, department, subdivision or unit or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis, whether or not such employer is engaged in business. It does not include a person who employs only domestic help for such person's private residence.
(8) “Form 2106” means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(9) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation’s tax on income. Any municipality that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipality’s prescribed returns, reports, or documents.
(10) “Intangible income” means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701. of the Ohio Revised Code, and patents, copyrights, trademarks, tradenames, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. “Intangible income” does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
(11) “Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(12) “Joint Economic Development District" means districts created under the Ohio Revised Code Sections 715.70 and 715.71, as amended from time to time.
(14) “Other payer” means any person, other than an individual’s employer or the employer’s agent, that pays an individual any amount included in the federal gross income of the individual.
(15) “Person” includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity.
(16) “Principal place of business", in the case of any employer having its headquarters activities at a place of business within a taxing municipality, the term shall mean the place of business at which the headquarters is situated. In the case of an employer not having its headquarters activities at a place of business within a taxing municipality, the term shall mean the largest place of business located in a taxing municipality.
(17) “Resident" means an individual domiciled in the Municipality. In the case of an individual, continuous residence within the Municipality for three (3) months or more shall prima facie constitute domiciliary residence.
(18) “Resident incorporated business entity” means an incorporated business entity whose office, place of operation or business situs is within the Municipality.
(19) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the Municipality.
(20) “Return Preparer" means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(21) "Schedule C" means Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(22) “Schedule E” means Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
(23) “Schedule F” means Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
(24) “S corporation” means a corporation that has made an election under subchapter S of Chapter 1 of subtitle A of the Internal Revenue Code for its taxable year.
(25) "Taxable income" means qualifying wages paid by an employer or employers, compensation for personal services other income defined by statute as taxable, and/or adjusted federal taxable income from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of Chapter 171 and these Rules and Regulations.
(26) “Taxable year” means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.
(27) “Tax Commissioner” means the person appointed to administer the Municipality’s Income Tax Ordinance and to direct the operation of the Municipal Income Tax Department or the person executing the duties of the Tax Commissioner.
(28) “Taxing municipality" means a municipality levying a tax on income earned by nonresidents working within such municipality and on income earned by its residents.
(29) “Taxpayer” means a person subject to a tax on income levied by a municipal corporation. “Taxpayer” does not include any person that is a disregarded entity or a qualifying subchapter S subsidiary for federal income tax purposes, but “taxpayer” includes any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
(b) The singular shall include the plural and the masculine shall include the feminine and the neuter.
(Ord. 2006-70. Passed 12-14-06.)
(Ord. 2006-70. Passed 12-14-06.)