1703.31 NET PROFITS.

   "Net profit" means:

   (a)   For a taxpayer who is not an individual, the adjusted Federal taxable income, adjusted to the requirements of this Title; and

   (b)   For a taxpayer who is an individual, the amounts, other than the amounts outlined in Section 1705.01(f), required to be reported on Schedule C, Schedule E, or Schedule F adjusted to the requirements of this Title.

(Ord. 9046-2003. Passed 12-16-03.)