"Taxable income" means:
(a) Wages, salaries, and other compensation paid by an employer or employers before any deduction; and
(b) Net profits from the operation of a business, profession, or other enterprise or activity; and
(c) Income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery;
as adjusted in accordance with the provisions of this chapter.
(Ord. 3222. Passed 2-4-04.)