181.02 DEFINITIONS.

   As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.

   (a)   “Administrator” means the individual designated by this chapter, and appointed by the Mayor, with confirmation of Council to administer and enforce the provisions of this chapter.

   (b)   “Assignment” means the assignment made by a resident of the Village of Bradford of claim for refund due from anther taxing municipality granting credit to non- residents thereof.

   (c)   “Association” means a partnership, limited partnership, or any other form on unincorporated enterprise, owned by two or more persons.

   (d)   “Board of Review”. The Board created by and constituted as provided in Section 181.13.

   (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, including but not limited to the renting or leasing of property, real, personal  or mixed.

   (f)   “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.

   (g)   “Employee”  means one who works for wages, salary, commission or other type of compensation in the service of an employer.

      (Ord. 74-11.  Passed 1-30-75.)

   (h)   “Employee business expenses”  means employee business expenses incurred by the taxpayer may be allowed in full after the Internal Revenue Service deduction for meals and entertainment and after any reimbursement by the taxpayer’s employer.

      (Ord. 18-95.  Passed 12-14-95.)

   (i)   “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 compensation basis.

   (j)   “Fiscal year”  means an accounting period of twelve months or less ending on any day other than December 31st.

   (k)   “Gross receipts”  means the total income from any source whatsoever.

      (Ord. 74-11.  Passed 1-30-75.)

   (l)   “Gross wages”  means all wages before any Internal Revenue Code Section 125 deductions are made from such wages.  No deduction is allowed for IRA, Keogh, deferred compensation, or similar employee-contributed retirement plans.

   (m)   “Net profits”  means a net gain from the operation of a business, profession, enterprise, or other activity, after allowing for all ordinary, reasonable and necessary expenses, either paid or accrued, in accordance with the accounting system used by the taxpayer for Federal Income Tax purposes, without a deduction of taxes imposed by this ordinance, or federal, state, and other taxes based on income, exclusive of the amount of Ohio franchise tax computed on the net worth basis; 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 ordinance.  Self-employed individuals may take a deduction against their income for one-half of the Social Security and Medicare taxes paid on the net profit of the business, consistent with the deduction allowed by the Internal Revenue Service.

      (Ord. 18-95.  Passed 12-14-95.)

In any event, the following taxes are not deductible from income:

      (1)   The tax under the Village Ordinance;

      (2)   Federal or other taxes based upon income;

      (3)   Gift, estate or inheritance taxes;

      (4)   Taxes for local benefit or improvements to property which tend to appreciate the value thereof; and

      (5)   Self-employment taxes for unincorporated businesses or other entities, including credit for employment taxes as allowed for federal tax purposes.

   No deduction will be allowed for amounts paid or accrued to a qualified self-employed retirement plan.  With respect to an owner-employee of the tax payer, amounts paid or accrued for self-employed health insurance for an owner shall not be allowed as a deduction.

         (Ord. 06-01.  Passed 1-12-06.)

   (n)   “Non-resident”  means an individual domiciled outside this municipality.

   (o)   “Non-resident unincorporated business entity”  means an unincorporated business entity not having an office or place of business within this municipality.

   (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, shall mean the partners or members thereof, and as applied to corporations, 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 regular employees regularly in attendance.
(Ord. 74-11.  Passed 1-30-75.)

   (r)   “Qualified wages” means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with Section 718.03(A) of the Ohio Revised Code.

Note:  Everywhere that it may appear in the Income Tax Ordinance or any amendments thereto, the terms “gross wage”, “gross wages”, “wages”, “salary”, and “salaries” shall be replaced by the term “qualified wages”.

      (Ord. 05-09.  Passed 9-22-05.)

   (s)   “Reciprocity credit”  means the credit granted by a municipality to its residents, and to non-residents whose City of residence grants a similar credit to non-residents thereof, based on fifty percent (50%) of the lesser of the two rates.

   (t)   “Resident”  means an individual domiciled in this municipality.

   (u)   “Resident unincorporated business entity”  means an unincorporated business entity having an office or place of business within this municipality.

      (Ord. 74-11.  Passed 1-30-75.)

   (v)   “Taxable income” means qualified wages, commissions and other compensation paid by an employer and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter. 
(Ord. 05-09.  Passed 9-22-05.)

   (w)   “Taxable year”  means 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.

   (x)   “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.

   (y)   The singular shall include the plural, and the masculine shall include the feminine and the neuter.

   (z)   “Village”  means the Village of Bradford, Miami and Darke Counties, Ohio.

      (Ord. 74-11.  Passed 1-30-75.)