For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
ADMINISTRATOR. The individual designated by the this subchapter, whether appointed or elected, to administer and enforce the provisions of the subchapter.
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, including, but not limited to, the renting or leasing of property, real, personal or mixed.
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 service of an 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 or less ending on any day other than December 31.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. A net gain from the operation of a business, including rental, profession, enterprise or other activity after provision 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 deduction of taxes imposed by this subchapter, federal, state and other taxes based on income exclusive of the amount of state 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 subchapter.
NONRESIDENT. An individual domiciled outside this municipality.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within this municipality.
PERSON. 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.
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 regular employees regularly in attendance.
RESIDENT. An individual domiciled in this municipality.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within this municipality.
TAXABLE INCOME. Wages, salaries and other compensation paid by an employer or employers before any deductions, not including proceeds of insurance, annuities, old age benefits, Social Security, pensions, unemployment compensation, benefits for sickness or accident, damages for personal injury, SUB pay, and the like and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of the subchapter. TAXABLE INCOME shall not be reduced by net losses and may not be carried forward or carried back against subsequent or prior years.
TAXABLE YEAR. The calendar year, or the fiscal year upon the basis of which net profits are to be computed under this subchapter 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.
TAXPAYER. A person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. 538, passed 12-7-1953; Ord. 11-1963, passed 10-21-1963; Ord. 7-1968, passed 3-4-1968; Ord. 13-1968, passed 6-3-1968; Ord. 14-1973, passed 3-19-1973; Ord. 29-1982, passed 10-4-1982)