For purposes of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) "Association." A partnership, limited partnership, Chapter S Corporation as defined in the federal tax code, 26 U.S.C. 1361 or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Board of Review." The Board created and constituted as provided in Section 181.16.
(c) "Business." An enterprise, activity, profession, public utility, public service, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or other entity.
(d) "Clerk." The Village Clerk/Treasurer or the Deputy Tax Clerk, his/her duly authorized representative.
(e) "Corporation." A corporation 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, but not including Chapter S Corporations.
(f) "Employee." One who receives wages, salary, commission or other type of compensation from an employer.
(g) "Employer." An individual, partnership, association, corporation, governmental body, unit, agency or other entity, whether or not organized for profit, that provides one or more persons a salary, wage, commission, or other compensation as set forth in Section 181.03.
(h) "Fiscal Year." An accounting period of 12 months or less ending any day other than December 31.
(i) "Gross Receipts." The total income from any source whatsoever.
(j) "Income." Shall include all monies derived from any source whatsoever less any excludable income, which excludable income includes dividends, interest, social security, old age pension, poor relief or any other income excluded in accordance with state law.
(k) "Net Profit." The net gain from the operation of a business, profession, or enterprise after provision for all ordinary and necessary expenses except the tax imposed by this chapter and federal and other taxes based on income, either paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, adjusted to the requirements of this chapter, and the rules and regulations promulgated by the Clerk pursuant to Section 181.11 excluding dividends and excluding income received from affiliated or subsidiary companies which own no property and do no business within the United States.
(l) "Nonresident." An individual domiciled outside the Village.
(m) "Nonresident Unincorporated Business Entity." An unincorporated business entity not having an office or place of business within the Village.
(n) "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, means the partners or members thereof, and as applied to corporations, the officers thereof.
(o) "Place of Business." Any bona fide office (other than a mere statutory office), factory, warehouse or other space which is regularly occupied and used by the taxpayer in carrying on any business activity, whether in person or through one or more employees regularly in attendance.
(p) "Resident." An individual domiciled in the Village.
(q) "Resident Unincorporated Business Entity." An unincorporated business entity having an office or place of business within the Village.
(r) "Taxable Year." The calendar year, or the fiscal year on 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.
(s) "Taxpayer." A person, whether an individual, partnership, association, corporation or entity, required by this chapter to file a return and/or pay a tax.
(t) "Village Clerk." The person administrating the Village income tax.
(Ord. 88-27. Passed 12-20-88.)