For the purpose of this
, the
definitions shall apply unless the context clearly indicates or requires a different meaning.
BUSINESS. Any enterprise, activity, trade, occupation, profession, or undertaking of any nature conducted for gain or profit. BUSINESS shall not include the usual activities of boards of trade, chambers of commerce, trade associations, or unions, or other associations performing services usually performed by trade associations or unions as recognized by the Internal Revenue Service. BUSINESS shall not include funds, foundations, corporations, or associations organized and operated for the exclusive and sole purpose of religious, charitable, scientific, literary, educational, civic, or fraternal purposes, where no part of the earnings, incomes, or receipts of such unit, group, or association inures to the benefit of any private shareholder or other .
BUSINESS ENTITY. Each separate corporation, limited liability company, development corporation, partnership, limited partnership, registered limited liability partnership, sole proprietorship, association, joint stock company, receivership, trust, professional service organization, or other legal entity through which is conducted.
COMPENSATION. Wages, salaries, commissions, or any other form of remuneration paid or payable by an for services performed by an , which are required to be reported for federal income tax purposes and adjusted as follows:
(1) Include any amounts contributed by an
to any retirement, profit sharing, or deferred compensation plan, which are deferred for federal income tax purposes under a salary reduction agreement or similar arrangement, including but not limited to salary reduction arrangements under Section 401(a), 401(k), 402(e), 403(a), 403(b), 408, 414(h), or 457 of the
; and
(2) Include any amounts contributed by an
to any welfare benefit, fringe benefit, or other benefit plan made by salary reduction or other payment method which permits
to elect to reduce federal taxable compensation under the
, including but not limited to Sections 125 and 132 of the
.
COUNTY. The County of Campbell County, Kentucky.
EMPLOYEE. Any who renders services to another or any for , including an officer of a corporation
and any officer, employee, or elected official of the United States, a
, or any political subdivision of a
, or any agency of instrumentality of any one or more of the above. A
classified as an independent contractor under the
shall not be considered an employee.
EMPLOYER. The for whom an individual performs or performed any service, of whatever nature, as the of such , except that:
(1) If the
for whom the individual performs or performed the services does not have control of the payment of the wages for such services,
EMPLOYER means the having control of the payment of such wages; and
(2) In the case of a
paying wages on behalf of a nonresident alien individual, foreign partnership, or foreign corporation not engaged in trade or
within the United States,
EMPLOYER means such .
FINAL DETERMINATION OF THE FEDERAL AUDIT. The revenue agent’s or other documents reflecting the final and unappealable adjustments made by the Internal Revenue Service.
FISCAL YEAR. An accounting period of 12 ending on the last day of any other than December.
INTERNAL REVENUE CODE. The Internal Revenue Code in effect on December 31 of the in which the tax is due, exclusive of any amendments made subsequent to that date, other than amendments that extend provisions in effect on December 31 of the in which the tax is due, that would otherwise terminate.
LICENSEE. Any required to file a or to apply for and obtain an occupational license under this .
NET PROFIT. Gross income as defined in Section 61 of the minus all the deductions from gross income allowed by Chapter 1 of the , and adjusted as follows:
(1) Include any amount claimed as a deduction for
tax or local tax which is computed, in whole or in part, by reference to gross or net income and which is paid or accrued to any
of the United States, local taxing authority in a
, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, or any foreign country or political subdivision thereof;
(2) Include any amount claimed as a deduction that directly or indirectly is allocable to income which is either exempt from taxation or otherwise not taxed;
(3) Include any amount claimed as a net operating loss carryback or carryforward allowed under Section 172 of the
;
(4) Include any amount of income and expenses passed through separately as required by the
to an owner of a
that is a pass-through entity for federal tax purposes; and
(5) Exclude any amount of income that is exempt from
taxation by the
constitution or the constitution and statutory laws of the United States.
PERSON. Every natural person, whether a resident or non-resident of the , co-partnership, fiduciary, association, or corporation. Whenever the term PERSON is used in any case prescribing and imposing a penalty, in the nature of a fine or imprisonment, the word, as applied to an association, partnership, or other form of unincorporated enterprise, shall mean the partners or members thereof and as applied to corporations shall mean the officers and directors thereof.
RETURN or REPORT. Any properly completed and, if required, signed form, statement, certification, declaration, or any other document permitted or required to be submitted or filed with the .
SALES REVENUE. Receipts from the sale, lease, or rental of goods, services, or property.
TAX DISTRICT. Any with the authority to levy or occupational license taxes.
(Ord. O-24-81, passed 12-21-81; Am. Ord. O-5-2002, passed 3-20-02; Am. Ord. O-24-04, passed 11-17-04; Am. Ord. O-15-05, passed 11-16-05)