As used in the chapter, the following terms shall have the meaning ascribed to them in this Section, unless the context clearly indicates or requires a different meaning.
(a) “Adjusted Federal Taxable Income” means a C corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute adjusted federal taxable income as if the pass-through entity was a C corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code Section 5745.03 or to the net profit from a sole proprietorship.
(b) “Association” means a partnership, limited partnership, S Corporation, or any other form of unincorporated enterprise, owned by two or more persons.
(c) “Board of Review” means the Board created by and constituted as provided in Section 181.12 .
(d) “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 any other entity, including, but not limited to, the renting or leasing of property, real, personal or mixed.
(e) "City" means the City of Celina, Mercer County, Ohio.
(f) “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.
(g) "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.
(h) "Employee" means one who works for wages, salary, commission or other types of compensation in the services of an employer.
(i) “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.
(j) “Fiscal Year” means an accounting period of twelve (12) months or less ending on any day other than December 31st.
(k) “Form 2106" Means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(l) “Generic form” means an electronic or paper form designed for reporting estimated City income taxes and annual City income tax liability or for filing a refund claim that is not prescribed by a particular City for the reporting of that City’s tax on income. Any City that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the City’s prescribed returns, reports, or documents.
(m) “Gross Receipts," means the total income of taxpayers from any source whatsoever.
(n) “Income from a pass-through entity” means partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an s corporation, or other distributive or proportionate ownership shares of income from other pass-through entities.
(o) “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. “Intangible income” does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
(p) "Internal revenue code" means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(q) "Internet" means the International Computer Network of both Federal and Nonfederal interoperable packet switched data networks, including the graphical Sub network known as the World Wide Web.
(r) “Limited liability company” means a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.
(s) “Net profit” for a taxpayer other than an individual means Adjusted Federal Taxable Income and “net profit” for a taxpayer who is an individual means the individual’s profit, other than amounts described in division (c) of Section 3, required to be reported on Schedule C, Schedule E, or Schedule F.
(t) “Nonqualified deferred compensation plan” means a compensation plan described in Section 3121(v)(2)(c) of the Internal Revenue Code.
(u) “Nonresident” means an individual domiciled outside the City.
(v) “Nonresident incorporated business entity” means an incorporated business entity not having an office or place of business within the City.
(w) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(x) “Ordinance” means Ordinance No. 32-66-0 enacted by the Council of this City and any amendments and supplements thereto effective January 1, 1967, November 25, 1975, July 1, 1981, April 9, 1984, November 25, 1996, January 22, 2001, December 9, 2002, and February 14, 2005. (Note: hereinafter this will be referred to as "effective period of the ordinance".)
(y) “Other entity” means a person or unincorporated body not previously named or defined and includes inter alia fiduciaries.
(z) “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.
(aa) “Owner” means a partner of a partnership, a shareholder of an S corporation, a member of a limited liability company, or other person with an ownership in a pass-through entity.
(bb) “Owner’s proportionate share”, with respect to each owner of a pass-through entity, means the ratio of (a) the owner’s income from the pass-through entity that is subject to taxation by the City, to (b) the total income from that entity of all owners whose income from the entity is subject to taxation by the City.
(cc) “Pass-through entity” means a partnership, S corporation, a limited liability company or any other class of entity the income or profits from which are given pass-through treatment under Internal Revenue Code.
(dd) “Person” includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity.
(ee) “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.
(ff) “Principal place of business” means, in the case of an employer having headquarters’ activities at a place of business within a taxing City, the place of business at which the headquarters is situated. In the case of any employer not having its headquarters’ activities at a place of business within a taxing City, the term means the largest place of business located in a taxing City.
(gg) "Qualified plan" means a retirement plan satisfying the requirements under Section 401 of the Internal Revenue Code as amended.
(hh) “Qualifying wages” means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with Section 718.03(a) of the Ohio Revised Code.
(ii) “Resident” means an individual domiciled in the City.
(jj) “Resident incorporated business entity” means an incorporated business entity whose office, place of operations or business situs is within the City.
(kk) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(ll) "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.
(mm) "Schedule C" means Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(nn) “Schedule E” means Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
(oo) “Schedule F” means Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
(pp) “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.
(qq) "Tax Administrator" means the person appointed to administer the City’s income tax ordinance and to direct the operation of the City Income Tax Department or the person executing the duties of the Tax Administrator.
(rr) “Taxable income” means qualifying wages paid by an employer or employers, compensation for personal services, other income defined by statute as taxable, and/or adjusted federal taxable income from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this ordinance.
(ss) “Taxable year” means the corresponding tax-reporting period as prescribed for the taxpayer under the Internal Revenue Code.
(tt) “Taxing City” means a city levying a tax on income earned by nonresidents working within such City or on income earned by its residents.
(uu) “Taxpayer” means a person subject to a tax on income levied by a City. “Taxpayer” does not include any person that is a disregarded entity or a qualifying Subchapter s subsidiary for federal income tax purposes, but “taxpayer” includes any other person who owns the disregarded entity or qualifying Subchapter s subsidiary.
(vv) The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 2-05-O. Passed 2-14-05.)