161.02 DEFINITIONS.

   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   (a)   "Assignment" (EDITOR'S NOTE: The provisions of Section 161.02(a), "Assignment" were repealed by Ordinance 212, passed August 23, 1971. )

   (b)    "Association” means a partnership, limited partnership or any other form of unin corporated enterprise, owned by two or more persons.

   (c)    "Board of Review" means the Board created by and constituted as provided in Section 161.13 of this chapter.

   (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.

   (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.

   (f)    "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.

   (g)    "Employer" means an individual, partnership, association, corporation, govern mental 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.

(h)    "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.

(i)    "Gross receipts" means the total income from any source whatsoever.

(j)    "Net profits" means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system used by the tax payer for Federal income tax purposes, without deduction of taxes imposed by this chapter, Federal, State and other taxes based on income; 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 of Cuyahoga Falls.

   (l)    "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Cuyahoga Falls.

   (m)    "Person" means every natural person, partnership, fiduciary, association or cor poration. Whenever used in any clause prescribing and imposing a penalty, the term "person", as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.

   (n)    "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.

      (Ord. 113-1966. Passed 10-24-66. )

   (o)    "Reciprocity credit" (EDITOR'S NOTE: The provisions of Section 161.02(o), "Reciprocity credit" were repealed by Ordinance 212, passed August 23, 1971. )

   (p)    "Resident" means an individual domiciled in the City of Cuyahoga Falls.

   (q)    "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Cuyahoga Falls.

   (r)    "Tax Administrator" means the Administrator of the Division of Taxation in the Department of Finance of the City of Cuyahoga Falls or the person executing the duties of such Administrator.

      (Ord. 113-1966. Passed 10-24-66.)

   (s)    “Taxable income” means wages, salaries, and other compensation paid by an employer or employers before any deductions, gross winnings from lottery and other gambling activities, 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. (Ord. 36-2004. Passed 2-9-04.)

   (t)    "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.

      (Ord. 113-1966. Passed 10-24-66.)

   (u)    "Taxing municipality" (EDITOR'S NOTE: The provisions of Section 161.02(u), "Taxing municipality" were repealed by Ordinance 212-1971, passed August 23, 1971.)

   (v)    "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.   113-1966.   Passed 10-24-66.)

   (w)   "Joint Economic Development District" means districts created under Ohio R.C. 715.70 and 715.71 as amended from time to time.

      (Ord. 171-94. Passed 12-28-94.)