As used in this chapter, the following words shall have the meanings ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) “Administrator” means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
(b) “Association” means a partnership, limited partnership 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 § 880.13.
(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, 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.
(e) “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.
(f) “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.
(g) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer. Any person upon whom an aemployer 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.
(h) “Employer” means 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.
(i) “Fiscal year” means an accounting period of 12 months or less ending on any day other than December 31.
(j) “Gross receipts” means the total income from any source whatsoever.
(k) “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.
(l) “Limited liability company” means a limited liability company formed under the Ohio Revised Code or under the laws of another state.
(m) “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, 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.
(n) “Nonresident” means an individual domiciled outside the municipality.
(o) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the municipality.
(p) “Other compensation” means compensation which includes, but is not limited to, tips, gratuities, fees, bonuses, incentive payments, prizes and lottery winnings in excess of five thousand dollars ($5,000.00) and awards.
(q) “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 interest corporation, a member of a limited liability company or other person with an ownership interest in a pass-through entity.
(r) “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 pass-through treatment under the Internal Revenue Code.
(s) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term “person,” as applied to any unincorporated entity, means the partners or members thereof, and, as applied to corporations, the officers thereof.
(t) “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.
(u) “Resident” means an individual domiciled in the municipality.
(v) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the municipality.
(w) “‘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.
(x) “Taxable income” means wages, salaries 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.
(y) “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.
(z) “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.
(Ord. 73-O-66, passed 11-20-1973; Ord. 04-O-2146, passed 7-6-2004)