As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
(a) "Association" means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(c) "Business" means an enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, fiduciary, trust, limited liability company, association, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed.
(d) "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. "S" corporation means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
(e) "Domicile" means a place where a person has his true and permanent residence to which whenever absent from he intends to return. Actually or legally a person's permanent and principal home.
(f) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of and under the control of an employer. Any person upon whom an employer is required to withhold for either Federal Income Tax or Social Security, PERS or on whose account payments are made under the Workers' Compensation Law shall be an employee.
(g) "Employer" means an individual, partnership, limited partnership, association, corporation, governmental 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 compensation basis.
(h) "Finance Director" means either one of the individuals employed by the Municipality as Director of Finance or as Income Tax Administrator that are designated by this chapter to administer and enforce the provisions of this chapter.
(i) "Fiscal year" means an accounting period of twelve (12) months or less ending on any day other than December 31st.
(j) "Forms" means all income tax returns, reports or other documents required under this chapter to be filed by the Municipality. These forms may be filed on the forms promulgated by the Municipality or upon generic forms. Only if the generic forms, once completed and filed, contain all the information required to be submitted with the Municipality's prescribed returns, reports or documents and only if the taxpayer or return preparer filing the generic form otherwise complies with the Municipality's rules or ordinances governing the filing of returns, reports or documents, will these generic forms be accepted by the Finance Director.
(k) "Gross receipts" means the total income from any source whatsoever.
(1) "Income from a pass-through entity" means partnership income of partners, distributive shares of shareholders of an "S" corporation, membership interests of members of a limited liability company or other distributive shares of pass-through entities.
(m) "Income Tax Administrator" means the individual appointed by the City Manager to administer and enforce the provisions of this chapter in the same manner and pursuant to the same authority as the Finance Director.
(n) "Municipality" means the City of Canfield, Ohio.
(o) "Limited liability company" means a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.
(p) "Net profits" means a net gain from the operation of a business, profession, enterprise or other activity as reported on Federal Income Tax Forms or Schedules i.e. Form 1040 Schedule C, Schedule F, Schedule E, Form 1065, Form 1120 and Form 1120S, after provision for all ordinary, reasonable 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 exclusive of the amount of Ohio franchise tax computed on the net worth basis, and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter.
(q) "Nonresident" means an individual domiciled outside this Municipality.
(r) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within this Municipality.
(s) "Other compensation" means compensation which includes, but is not limited to, tips, gratuities, fees, bonuses, incentive payments, prizes and awards.
(t) "Owner" means an individual sole proprietor of a business, a partner of a partnership, a shareholder of an "S" corporation, a member of a limited liability company or other person with an ownership interest in a pass-through entity.
(u) "Pass-through entity" means a partnership, "S" corporation, limited liability company or any other class of entity the income or profits from which are given passthrough treatment under the Internal Revenue Code.
(v) "Person" means every natural person, partnership, limited partnership, fiduciary, association, corporation, or other entity. 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.
(w) "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.
(x) "Resident" means an individual, partnership, limited partnership, association, corporation or other entity domiciled in this Municipality.
(y) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within this Municipality.
(z) "S" corporation means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
(aa) "Taxable income" means gross wages, gross salaries, commissions, and other compensation paid by an employer or employers before any deductions 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 i.e. Section 183.03.
(bb) "Taxable year" means the calendar year, or the fiscal year upon the basis of which 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.
(cc) "Taxpayer" means a person, professional, broker, contractor, subcontractor, independent contractor and others whether an individual, partnership, limited partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter. (Ord. 2013-37. Passed 11-20-13.)