As used in this chapter, the following words shall have the meaning ascribed to them in this section, except 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.
(b) “Board of Adjudication” means the Board created by and constituted as provided in Section 880.16(a).
(c) “Board of Tax Appeals” means the Board created by and constituted as provided in Section 880.16(b).
(d) “Business” means an enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
(e) “Calendar year” means an accounting period of twelve months or less ending on December 31.
(f) “Corporation” means a C corporation, subchapter S 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) “Day” means any part of a twenty-four hour period.
(h) “Domicile” means a principal residence that an individual intends to use for an indefinite time and to which whenever he or she is absent he or she intends to return. An individual has only one domicile even though he or she may have more than one residence.
(i) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(j) “Employer” means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, having a place of business or doing business within the City and who or which employs one or more persons on a salary, wage, commission or other compensation basis.
(k) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(l) “Form 2106" means the Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(m) “Gross receipts” means the total income from any source whatsoever required to be included in the return.
(n) “Intangible Income” means income of any of the following types: income yield, interest, 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.
(o) “Net profits” means the net gain from the operation and/or the complete or partial sale or disposition of a business, profession, enterprise or other activity, excluding capital gains and losses after provision for all ordinary and necessary expenses, paid or accrued in accordance with the accounting method or system used by the taxpayer for Federal income tax purposes, adjusted to the requirements of this chapter.
(p) “Nonresident” means any individual who is not a resident as herein defined.
(q) “Nonresident unincorporated business entity” means an unincorporated business entity not having a place of business within the City.
(r) “Other activity” means any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, rental of real and personal property and a business conducted by a trust or guardianship estate.
(s) “Pass-Through Entity” means a partnership, subchapter S corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(t) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any section prescribing and imposing a penalty, the term “person” includes an officer or employee of a corporation, or a member or employee of an association, who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs.
(u) “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 the regular employees regularly in attendance.
(Ord. 30-70. Passed 7-13-70.)
(v) “Rental unit” means any physical space, including but not limited to any office, factory, retail store, warehouse, storage facility, residential dwelling, or other space, which is situated in the City and which is rented or leased to any person.
(w) “Resident” means:
i. An individual who is domiciled in the City;
ii. An individual who lives in and maintains a permanent place of abode in the City and who does not maintain a permanent place of abode elsewhere, unless such an individual, in the aggregate, lives more than 335 days outside the City.
(Ord. 94-75. Passed 1-5-76.)
(x) “Resident unincorporated business entity” means an unincorporated business entity having a place of business within the City.
(y) “Superintendent of Taxation” and “Superintendent” mean the Superintendent of Taxation of the City, or the person executing the duties of the aforesaid Superintendent of Taxation.
(z) “Taxable income” means qualifying wages, salaries, commissions, and other compensation paid by an employer or employers before any deductions, other than ordinary and necessary business expenses, in the same manner as provided by the Internal Revenue Code, and/or net profits as herein defined. “Taxable income” shall also include income received from gambling winnings as herein defined.
(aa) “Taxable year” means the calendar year, or the fiscal year upon the basis of which the 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. Unless approved by the Superintendent, the taxable year of a wage earner shall be a calendar year.
(bb) “Taxpayer” means a person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(cc) “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. Qualifying wages include compensation arising from the sale, exchange, or other disposition of a stock option, the exercise of a stock option, and the sale, exchange, or other disposition of stock purchased under a stock option; as well as the compensation attributable to a nonqualified deferred compensation plan or program described in section 3121(v)(2)(C) of the Internal Revenue Code.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 30-70. Passed 7-13-70; Ord. 5-04. Passed 4-19-04; Ord. 9-04. Passed 7-19-04; Ord. 18-15. Passed 11-16-15.)