As used in this chapter:
“Administrator.” The individual appointed by the Mayor and approved by Council and designated to enforce the provisions of this chapter.
“Association.” A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
“Business.” Any 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, excluding, however, all nonprofit corporations which are exempt from the payment of federal income tax.
“Corporation.” A corporation or joint stock association organized under the laws of the United States, the state 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, 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 basis of compensation.
“Fiscal year.” An accounting period of twelve months or less ending on any day other than December 31.
“Gross receipts.” The total income from any source whatever.
“Net profits.” A net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary 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 chapter or federal, state or other taxes based on income, and, in the case of an association, without deduction of salaries paid to partners and other owners.
“Nonresident.” An individual domiciled outside the city.
“Nonresident unincorporated business entity.” An unincorporated business entity not having an office or place of business within the city.
“Person.” Every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the word “person,” as applied to any unincorporated entity, means 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 a taxpayer in carrying on any business activity individually or through one or more of his regular employees regularly in attendance.
“Resident.” An individual domiciled in the city.
“Resident unincorporated business entity.” An unincorporated business entity having an office or place of business within the city.
“Taxable income.” Wages, salaries and other compensation paid by an employer before any deduction 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. “Taxable income” shall also mean lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance in the amount of $10,000 or more.
“Taxable year.” The calendar year or the fiscal year upon the basis of which the 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.
“Taxpayer.” A person, whether an individual, partnership, association, corporation or other entity, required under this chapter to file a return or pay a tax.
(Ord. 66-67, passed 12-18-1967; Ord. 17-04, passed 2-17-2004)