For the purposes of this chapter, the terms, phrases, words and their derivatives shall have the meaning given in this section. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) “Administrator.” Administrator means the person appointed by the Mayor with the approval of Council, who shall administer and enforce the provisions of the Income Tax Code.
(b) “Association.” Association means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(c) “Board of Review.” Board of review means the Board created by and constituted as provided in Section 882.49.
(d) “Business.” 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, excluding, however, all nonprofit corporations which are exempt from the payment of Federal income tax.
(e) “Corporation.” 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.” Employee means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(g) “Employer.” 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.” Fiscal year means an accounting period of twelve months or less ending on any day other than December 31.
(Ord. 53-68. Passed 9-3-68; Ord. 29-70. Passed 4-7-70.)
(i) “Fundamental change.” Fundamental change means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganization, such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(j) “Gross receipts.” Gross receipts means the total income from any sources whatever.
(k) “Manager. “ Manager means any of the employer's officers, responsible persons, or employees having control or supervision of, and employees charged with, the responsibility of filing the returns, paying taxes, and otherwise complying with this chapter.
(l) “Net profit.” 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, or 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) “Nonresident.” Nonresident means an individual domiciled outside the Village of Brooklyn Heights.
(n) “Nonresident unincorporated business entity.” Nonresident unincorporated business entity means an unincorporated business entity not having an office or place of business within the Village of Brooklyn Heights.
(o) “Person.” 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.” 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 or her regular employees regularly in attendance.
(q) “Resident.” Resident means an individual domiciled in the Village of Brooklyn Heights.
(r) “Resident unincorporated business entity.” Resident unincorporated business entity means an unincorporated business entity having an office or place of business within the Village of Brooklyn Heights.
(s) “Taxable income.” 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, including but not limited to Ohio State lottery and/or any other lottery winnings, also income from wagering, gaming and schemes of chance in the amount of one hundred thousand dollars ($100,000.00) or more, adjusted in accordance with the provisions of this chapter. Lottery losses are not deductible against lottery winnings.
(t) “Taxable year.” 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.” 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. 89-96. Passed 11-6-96; Ord. 14-2004. Passed 2-17-04.)