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(A) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOARD. The Board of Appeals provided for in § 95.13.
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.
BUSINESS ALLOCATION. The portion of net profits to be allocated to the municipality as having been made in the municipality, either under separate accounting method, or under the three factor formula of property, payroll and sales, provided for in § 95.03.
EMPLOYEE. One who works for wages, salary, commission or other type of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either federal income or social security or on whose account payments are made under the Ohio Workers’ Compensation law shall prima facie be an employee.
EMPLOYER. An individual, partnership, association, corporation (including a corporation not for profit), governmental agency, board, body, bureau, department, subdivision or unit or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis whether or not such employer is engaged in business. It does not include a person who employs only domestic help for such person’s private residence.
FLOATER. An employee who does not work at a place of business of his employer and/or who regularly works in two or more taxing municipalities during a year.
GROUND RENTS. Payments made by a lessee to a lessor under a perpetual leasehold where the lessor neither pays the taxes on the property nor performs services of any type with respect to the property.
ITINERANT. A nonresident individual who works in the city 12 or fewer days per year. An itinerant shall not be subject to the city’s municipal income tax for those 12 days. For purposes of the 12 day calculation, any portion of a day worked in the city shall be counted as one day worked in the city.
ORDINANCE. Shall mean Chapter 95 of the Cambridge Code of Ordinances.
PERSON. Every natural person, partnership, fiduciary, association, corporation or other entity. Whenever used in a clause prescribing or imposing a penalty, the term PERSON as applied to any association shall mean the partners or members thereof, and as applied to a corporation, the officers thereof, and in the case of any unincorporated entity or corporation not having any partner, member or officer within the municipality, any employee or agent of such unincorporated entity or corporation who can be found within the corporate limits of the municipality.
PRINCIPAL PLACE OF BUSINESS. In the case of an employer having its headquarters activities at a place of business within a taxing municipality, the term shall mean the place of business at which the headquarters is situated. In the case of an employer not having its headquarters activities at a place of business within a taxing municipality, the term shall mean the largest place of business located in a taxing municipality.
RESIDENT. A person, whether an individual, association, corporation or other entity domiciled in the municipality. In the case of an individual, continuous residence within the municipality for three months or more shall prima facie constitute domiciliary residence.
TAXABLE INCOME. Wages, salaries and other compensation paid by an employer or employers before deductions of any kind, and the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this subchapter and these regulations.
(B) The singular shall include the plural and the masculine shall include the feminine and the neuter.
(Ord. 1-05, passed 1-24-05; Am. Ord. 65-07, passed 10-9-07)