As used in this section, 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. The singular includes the plural, and the masculine includes the feminine and the neuter.
(a) “Adjusted federal taxable income” means a “C” corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “Adjusted federal taxable income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio R.C. 5745.03 or to the net profit from a sole proprietorship.
(b) “Association” means a partnership, limited partnership, limited liability company, S Corporations as defined in the Federal Tax Code, 26 U.S.C. 1361, or any other form of unincorporated enterprise.
(c) “Board of Review” means the Board created by and constituted as provided in Section 882.13.
(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, 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) “Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(g) “Employee” means one who works for income, qualifying wages, commissions or another type of compensation in the service and under the control of an employer.
(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 an income, qualifying wage, commission or other compensation basis.
(i) “Fiscal year” means an accounting period of 12 months ending on any day other than December 31.
(j) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on the Village's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering the Village's procedures for processing forms.
(k) “Gross receipts” means the total revenue derived from sales, work done, or service rendered.
(l) “Income” means all monies and compensation in any form, subject to limitations imposed by Ohio R.C. Chapter 718, derived from any source whatsoever, including but not limited to:
(1) All income, qualifying wages, commissions, and other compensation from whatever source earned and/or received by residents of the Village.
(2) All income, qualifying wages, commissions, and other compensation from whatsoever source earned and/or received by nonresidents for work done or services performed or rendered or activities conducted in the Village.
(3) The portion attributable to the Village of the net profits of all businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the Village.
(m) “Joint Economic Development District” means a district created under Ohio R.C. 715.70 through 715.83, and as may be amended from time to time.
(n) “Net profits” means, for taxable years prior to 2004, the net gain from the operation of a business, profession or enterprise after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system (i.e., cash or accrual) used by the taxpayer for Federal income tax purposes without deduction of taxes imposed by this section and Federal and other taxes based on income and, in the case of an unincorporated entity, without deduction of salaries paid to partners or other owners. (For taxable years 2004 and later, see “adjusted federal taxable income”.)
(o) “Nonresident” means an individual domiciled outside the Village.
(p) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the Village.
(q) “Other entity” means any business, including non-profits, not defined elsewhere in this chapter.
(r) “Pass-through entity” means a partnership, S Corporation, limited liability company, or any other class of entity whereby the income or profits from which are given pass-through treatment under the Internal Revenue Code. Unless otherwise specified, for purposes of this chapter, the tax treatment for pass-throughs is the same as “Association”.
(s) "Pension" means any amount paid to an employee or former employee that is reported to the recipient on an IRS Form 1099-R, or successor form. “Pension” does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS Form W-2, Wage and Tax Statement, or successor form.
(t) “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 association, means the partners or members thereof, and as applied to corporation, the officers thereof.
(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 his regular employees regularly in attendance.
(v) “Qualifying wage” means wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. “Qualifying wage” represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of “qualifying wage” shall not be taxed by a Municipality. This definition is effective January 1, 2004, for taxable years 2004 and later.
(w) “Resident” means an individual domiciled In the Village.
(x) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the Village.
(y) “Tax Administrator” means the individual or entity designated by Village Council to administer and enforce the provisions of this chapter.
(z) “Taxable year” means the calendar year, or the fiscal period ending during the year, that is the basis for 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 time for which such return is made. Unless approved by the Tax Administrator, the taxable year of an individual shall be a calendar year.
(aa) “Taxpayer” means a person, whether an individual, copartnership, association or any corporation or other entity required hereunder to file a return and/or pay a tax.
(bb) “Village” means the Village of Cuyahoga Heights, Ohio.
(Ord. 2010-51. Passed 5-12-10; Ord. 2014-91. Passed 8-13-14.)