For the purpose of this chapter, the following definitions shall apply unless 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.
ADMINISTRATOR. The individual designated by the ordinance to administer and enforce the provisions of the ordinance.
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 in § 38.14 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, including, but not limited to, the renting or leasing of property real, personal or mixed.
CORPORATION. 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.
EMPLOYEE. One who works for wages, salary, commission or other type of compensation in the service 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 or less ending on any day other than December 31.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. 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 taxpayer for federal income tax purposes, without deduction of taxes imposed by this ordinance, 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.
NON-RESIDENT. An individual domiciled outside the village.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the village.
PERSON. 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 shall mean the partners or member thereof and as applied to corporation, 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 or her regular employees regularly in attendance.
RESIDENT. An individual domiciled in the village.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the village.
TAXABLE INCOME. 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 the ordinance.
TAXABLE YEAR. 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 the return is required to be made.
TAXPAYER. A person, or other individual, partnership, limited partnership, association or any corporation or other entity, as set forth in § 38.03 herein.
(Ord. 8-70, passed 10-12-1970; Ord. 11-09, passed 8-10-2009; Ord. 12-09, passed 9-14-2009)