As used in 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.
(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 Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
(b) "Association" means a partnership, limited partnership, limited liability company, or any other form of unincorporated enterprise, but not including S Corporations as defined in the federal tax code, 26 U.S.C. 1361.
(d) "Business" means an enterprise, activity, profession or undertaking of any kind conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
(e) "City" means the City of Defiance, Ohio.
(f) "Corporation" means a corporation, including S Corporations as defined in the federal tax code, 26 U.S.C. 1361, or joint stock association organized under the laws of the United States, the State of Ohio or any other state, territory, foreign country or dependency.
(g) "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(h) "Employee" means one who works for income, wages, salary, commission or another type of compensation in the service and under the control of an employer.
(i) "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, salary, wage, commission or other basis of compensation.
(j) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(k) "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 City's regular tax return, estimated payment, and refund request forms, and are in a similar format that will allow processing of the generic forms without altering the City's procedures for processing forms.
(l) “Gross receipts" means the total revenue derived from sales, work done, or service rendered.
(m) "Income" means all monies and compensation in any form, subject to limitations imposed by ORC 718, derived from any source whatsoever, including but not limited to:
(1) All income, qualifying wages, commissions, other compensation and other income from whatever source received by residents of the City.
(2) All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the City.
(3) The portion attributable to the city 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 City.
(n) "Net profits" means, for taxable years prior to 2004, 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 (i.e., cash or accrual) used by the taxpayer for Federal income tax purposes without deduction of taxes imposed by an association, without deduction of salaries paid to partners and other owners, and otherwise adjusted to the requirements of this chapter. For taxable years 2004 and later, see "adjusted federal taxable income".
(o) "Nonresident" means an individual domiciled outside the City.
(p) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.
(q) "Pass-through entity" means a partnership, S Corporation, Limited Liability Company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code. Unless otherwise specified, for purposes of this ordinance the tax treatment for pass-throughs is the same as "Association".
(r) "Person" means a natural person, partnership, fiduciary, association or corporation. When used in a clause prescribing and imposing a penalty, "person", as applied to an unincorporated entity, means the partners or members thereof and, as applied to a corporation, the officers thereof.
(s) "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 or her regular employees regularly in attendance.
(t) 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.
(u) "Resident" means an individual domiciled in the City.
(v) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City.
(w) "Tax Commissioner" means the person so designated and appointed by the Mayor and approved by Council, or the person executing the duties of the "Tax Commissioner".
(x) "Taxable income" means income minus the deductions and credits allowed by this chapter. (See "Income" definition.).
(y) "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.
(z) "Taxpayer" means a person, whether an individual, partnership, association, corporation, or other entity, required by this chapter to file a return and/or pay a tax.
(Ord. 7087. Passed 11-10-09.)
(Ord. 7087. Passed 11-10-09.)