For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) “Association” means a partnership, limited partnership, or other form of unincorporated enterprise, owned by two or more persons.
(b) “Board of Review” means the Board created by and constituted as provided in Section 191.13.
(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 real, personal or mixed property.
(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) “Employee” means one who works for wages or a salary, commission, or other type of compensation in the service of an employer.
(f) “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.
(g) “Fiscal year” means an accounting period of twelve months or less ending on any date other than December 31.
(h) “Gross receipts” means the total income from any source whatsoever.
(i) “Internet” means an electronic communications network that connects computer networks and organizational computer facilities around the world.
(j) “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 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.
(k) “Nonresident” means an individual domiciled outside the City.
(l) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(m) “Ohio Business Gateway” means an electronic site dedicated to the consolidation and ease of information and payment transfer to Ohio’s municipalities.
(n) “Person” means every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the word “person”, as applied to any unincorporated entity means the partners or members thereof, and as applied to corporations, the officers thereof.
(o) “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 out any business activity individually or through one or more of his regular employees regularly in attendance.
(p) “Resident” means an individual domiciled in the City.
(q) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(r) “Taxable income” means wages, salaries, and other compensation paid by an employer before any deduction, 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.
(s) “Taxable year” means the calendar year, or 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 the return is required to be made.
(t) “Taxpayer” means a person, whether an individual, partnership, association, corporation, or other entity, required hereunder to file a return or pay a tax.
(Ord. 62-04. Passed 11-22-04.)