For the purposes of this chapter the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) “Administrator” means the individual designated to administer and enforce the provisions of the City of Brooklyn Income Tax.
(b) “Association” means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(c) “Board of Review” means the Board created and constituted as provided in Section 181.13.
(d) “Business” means 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, including however all non-profit corporations which are exempt from the payment of Federal Income Tax.
(e) “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.
(f) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(g) “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 basis of compensation.
(h) “Fiscal Year” means an accounting period of twelve (12) months or less ending on any day other than December 31.
(i) “Fundamental change” means any substantial alteration of an employer's business, including, without limitation, any liquidation, dissolution, bankruptcy or reorganization, such as merger, consolidation, acquisition, or transfer, or other change in identity, form or organization.
(j) “Gross Receipts” means the total income from any source whatsoever.
(k) “Manager” means any of the employer's directors, officers, partners or other persons having control or supervision of the employer's business, and/or employees or other persons charged with the responsibility of filing the return, paying taxes, or otherwise complying with this chapter.
(l) “Net Profits” means 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, federal, state, and other taxes based on income; and in the case of an association, without deduction of salaries paid to partners and other owners.
(m) “Non-Resident” means an individual domiciled outside the City of Brooklyn.
(n) “Non-Resident Unincorporated Business Entity” means an unincorporated business entity not having an office or place of business within the City of Brooklyn.
(o) “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.
(p) “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.
(q) “Resident” means an individual domiciled in or whose usual place of abode is in the City of Brooklyn.
(r) “Resident Unincorporated Business Entity” means an unincorporated business entity having an office or place of business within the City of Brooklyn.
(s) “Taxable Income” means wages, salaries and other compensation paid by an employer or employers 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.
(t) “Taxable Year” means 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.
(u) “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.
(Ord. 2001-36. Passed 9-10-01.)