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 form of unincorporated enterprise, owned by two or more persons.
(b) “Board of Adjudication” means the Board created by and constituted as provided in Section 191.12(a).
(c) “Board of Tax Appeals” means the Board created by and constituted as provided in Section 191.12(b).
(d) “Business” means an enterprise, profession, undertaking or other entity 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) “Employee” means one who works for wages, salary, commission or other type of compensation in the service 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 having a place of business or doing business within the City of Eaton and 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 required to be included in the return.
(j) “Net profits” means the net gain from the operations of a business, profession, enterprise or other activity, excluding capital gains and losses after provision for all ordinary and necessary expenses, 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.
(k) “Non-resident” means any individual who is not a resident as herein defined.
(l) “Non-resident unincorporated business entity” means an unincorporated business entity not having a place of business within the City of Eaton.
(m) “Other activity” means any undertaking, not otherwise specifically defined herein which is normally entered into for profit, including, but not limited to, rental of real and personal property and a business conducted by a trust or guardianship estate.
(n) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any section prescribing and imposing a penalty, “person” includes an officer or employee of a corporation, or member or employee of an association, who as such officer, employee or member is under a duty to perform the act in respect of which the violation occurs.
(o) “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.
(p) “Resident” means an individual domiciled in the City of Eaton. Any person who maintains a space of abode within the City for a total of 183 days or more within any twelve month period shall be deemed a resident.
(q) “Resident unincorporated business entity” means an unincorporated business entity having a place of business within the City of Eaton.
(r) “Taxable income” means gross wages, salaries, and other compensation paid by an employer or employers before any deductions, other than ordinary and necessary business expenses in the same manner as provided by the Internal Revenue Code, and/or net profits as herein defined.
(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. Unless approved by the Finance Director, the taxable year of a wage earner shall be a calendar year.
(t) “Taxpayer” means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 96-14. Passed 11-18-96.)
(Ord. 96-14. Passed 11-18-96.)