(A) 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.
ASSOCIATION.
A partnership, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
BOARD OF REVIEW. The board created by and constituted as provided for in § 36.13 of this chapter.
BUSINESS. 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.
CITY. The City of Cheviot, Ohio.
CORPORATION. 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.
DOMICILE.
Principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A domicile once acquired is presumed to continue until it is shown to have been changed. Intention to change domicile will not effect such a change unless accompanied by actual removal. Where a change of domicile is alleged, the burden of proving it rests upon the person making the allegation.
EMPLOYEE. One who works for wages. salary, commission, or other types of compensation in the services of an employer.
EMPLOYER. An individual, 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.
FISCAL YEAR. An accounting period of 12 months ending on any day other than December 31st.
FORM 2106. Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
GAMBLING WINNINGS.
All winnings received from games of chance or schemes of chance as reported to the taxpayer on Internal Revenue Form W-2G, Form 5754, Federal Form 1040 line 21, or any other form required by the Internal Revenue Service with respect to gambling winnings. Gambling winnings shall include all winnings no matter where the winning occurred. Gambling winnings shall include, but are not limited to, proceeds from bingo, keno, slot machines, casino games, horse racing, dog racing, jai alai, sweepstakes, wagering pools, lotteries, and prizes. When not specifically noted as taxable income in this chapter, gambling winnings shall be included in “other compensation,” and shall be taxed as such. Gambling losses are not deductible against gambling winnings unless the taxpayer is deemed to be a professional gambler where gambling is the taxpayer’s primary occupation for federal tax purposes. Gambling losses are not deductible against any other taxable income.
GENERIC FORM. 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.
GROSS RECEIPTS. Total income of taxpayers from whatever source derived.
INTANGIBLE INCOME. 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 R.C. Chapter 5701.
INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
INTERNET. The international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web.
MUNICIPALITY. The City of Cheviot, Ohio
NET PROFITS. The net gain from all operations including those pertaining to capital gains and losses of a business, profession, or enterprise after provision for all ordinary and necessary expense, except taxes imposed by this chapter, and federal and other taxes based on income, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, and, in the case of an association, without deduction of salaries paid to partners or other owners.
NON-RESIDENT.
A person, whether an individual, association, corporation, or other entity, domiciled outside of the city.
OTHER PAYER.
Any person that pays an individual any item included in the taxable income of the individual, other than the individual's employer or that employer's agent.
OWNER.
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.
PASS-THROUGH ENTITY.
A partnership, 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.
PERSON.
Every natural person, partnership, fiduciary, association, corporation, or other entity. Whenever used in any clause prescribing and imposing a penalty, the term
PERSON
as applied to any association shall include the partners or members thereof, and as applied to corporations, the officers thereof.
PLACE OF BUSINESS.
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 employees, regularly in attendance.
PRINCIPAL PLACE OF BUSINESS.
In the case of an employer having headquarter activities at a place of business within a taxing municipality, the place of business at which the headquarters is situated. In the case of any employer not having its headquarter activities at a place of business within a taxing municipality, the term means the largest place of business located in a taxing municipality.
QUALIFIED PLAN.
A retirement plan satisfying the requirements under Section 401 of the Internal Revenue Code as amended.
RESIDENT.
A person, whether an individual, association, corporation, or other entity, domiciled in the city.
RESIDENT INCORPORATED BUSINESS ENTITY.
An incorporated business entity having an office, place of operations, or business site within the municipality.
RESIDENT UNINCORPORATED BUSINESS ENTITY.
An unincorporated business entity having an office or place of business within the municipality.
RETURN PREPARER.
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.
S CORPORATION.
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.
SCHEDULE C.
Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
TAX COMMISSIONER.
The Tax Commissioner of the city or the person executing the duties of the aforesaid Commissioner.
TAX PAYER.
A person, whether an individual, partnership, association, corporation, or other entity, required by this chapter to file a return or pay a tax.
TAX YEAR.
The calendar year, or the fiscal year upon 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.
(B) The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 806, passed 8-26-69; Am. Ord. 00-48, passed 12-19-00; Am. Ord. 03-04, passed 3-4-03; Am. Ord. 12-26, passed 10-23-12)