As used in this chapter, 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.
(a) "Association" means a partnership, limited partnership, or any other of unincorporated enterprise, owned by two or more persons.
(b) "Board of Review" means the Board created by and constituted as provided in Section 181.12
of this Chapter.
(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 any other entity.
(d) "Commissioner" means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any state, territory, or foreign country or dependency.
(f) "Employee" means one who works for wages, salary, commissions or other type of compensation in the service and under the control of an employer.
(g) "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.
(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) "Municipal Corporation" shall mean a City or Village formed under the Constitution of the State of Ohio, Article XVIII, or any other City or Village formed under the laws of another State. "Municipal Corporation" shall not include any other Political Subdivision including but not limited to Townships, Counties, School Districts, Joint Districts, or other entities created by the State of Ohio or another State which is not classified as a City or a Village. "Municipality" or "City" shall mean the City of Deer Park, Hamilton County, Ohio.
(k) "Net profits" means 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 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; and in the case of an association, without deduction of salaries paid to partners, and other owners, otherwise adjusted to the requirements of this chapter.
(l) "Nonresident" means a person, whether a natural person, sole proprietorship, partnership, association, corporation or any other form business entity, domiciled outside the Municipality.
(m) "Nonresident unincorporated business entity" means any unincorporated business entity not having an office or place of business within the City.
(n) "Person" means every natural person, partnership, fiduciary, association, corporation or any other form of business entity. Whenever used in any provision or section of this Chapter prescribing or 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.
(o) "Place of business" means any place of work, including an office, factory, warehouse, retail establishment, facility, premises or any space which is occupied, used, or maintained by the Taxpayer for carrying on any business activity, either directly by the Taxpayer or through an employee or agent of the Taxpayer.
(p) "Resident" means a natural person, sole proprietorship, partnership, association, corporation or any other form of business entity domiciled in the Municipality.
(q) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Municipality.
(r) "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 provisions of this chapter.
(s) "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.
(t) "Taxpayer" means a person, whether a natural person, sole proprietorship, partnership, association, or any corporation or any other form of business entity, required by this Chapter to file a tax return or to pay a tax to the Municipality.
(u) The singular shall include the plural, and the masculine shall include the feminine and the neuter. (Ord. 99-47. Passed 12-27-99.)