As used in this chapter, unless 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.
(b) "Board of Review" means the Board of Review established by and constituted as provided in Section 880.14.
(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, association, corporation or 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 or any other state, territory or foreign country or dependency.
(e) "Domicile" means a principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though he may have more than one residence.
(f) "Employee" means a person who works for a wage, salary, commission or other type of compensation in the service of an employer.
(g) "Employer" means an individual, partnership, association, corporation, governmental body, unit or agency or 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 the person designated by this chapter, whether appointed or elected, to administer and enforce this chapter.
(i) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(j) "Form 2106" means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(k) "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income.
(l) "Gross receipts" means the total income from any source.
(m) "Intangible income" means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701 of the Ohio Revised Code, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation, not to include prizes, awards, or other income associated with any lottery or other similar games of chance provided by Ohio R.C. 718.01.
(n) "Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(o) "Internet" means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web.
(p) "Net profits" means a net gain from the operation of a business, profession, enterprise or other activity, 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 or Federal, State and other taxes based on income, exclusive of the amount of the State 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 a person domiciled outside the Municipality.
(r) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(s) "Ohio business gateway" means the online computer network system, initially created by the Department of Administrative Services, that allows private businesses to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system as provided in Ohio R.C. 718.05.
(t) "Other payer" means any person other than an individual's employer or the employer's agent, that pays an individual any amount included in the federal gross income of the individual.
(u) "Person" means a natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, "person," as applied to any unincorporated entity, means the partners or members thereof and, as applied to a corporation, the officers thereof.
(v) "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.
(w) "Qualifying wages" means wages, as defined in section 3121(a) of the Internal Revenue Code, without regard to any wage limitations with adjustments as provided in Ohio R.C. 718.03.
(x) "Resident" means an individual domiciled in the Municipality.
(y) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Municipality.
(z) "Return preparer" means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(aa) "Schedule C" means Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(bb) "Taxable income" means wages, salaries and other compensation paid by an employer before any deductions, and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter.
(cc) "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.
(dd) "Taxpayer" means a person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
(Res. 29-00. Passed 12-12-00; Ord. 28-04. Passed 11-9-04.)