As used in this chapter:
(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 880.13(a).
(c) "Board of Tax Appeals" means the Board created by and constituted as provided in Section 880.13(b).
(d) "Business" means an enterprise, profession, undertaking or other activity 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 Municipality, 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) "Generic form" means an electronic or paper form designed for reporting estimated income taxes and annual income tax liability that is not prescribed by the Superintendent for the reporting of the income tax.
(j) "Gross receipts" means the total income from any source whatsoever required to be included in the return.
(k) "Municipality" means the City of Englewood, Montgomery County, Ohio.
(l) "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.
(m) "Nonresident" means any individual who is not a resident as herein defined.
(1) "Nonresident unincorporated business entity" means an unincorporated business entity not having a place of business within the Municipality.
(n) "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.
(o) "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 a 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.
(p) "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.
(q) "Resident" means an individual domiciled in the Municipality. Any person who maintains a place of abode within the Municipality for a total of 183 days or more within any twelve-month period shall be deemed a resident.
(r) "Resident unincorporated business entity" means an unincorporated business entity having a place of business within the Municipality.
(s) "Return preparer" means any person, other than a taxpayer, that is authorized by the taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(t) "Superintendent of Taxation" or "Superintendent" means the Superintendent of Taxation of the Municipality, or the person executing the duties of the aforesaid Superintendent of Taxation.
(u) "Taxable income" means gross wages, salaries and other compensation paid by an employer or employers before any deductions or deferrals, 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.
(v) "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 Superintendent, the taxable year of a wage earner shall be a calendar year.
(w) "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
(x) "Wages subject to withholding" means wages from which an employer is required to withhold income tax. Generally, the term "wages" includes all remuneration for services performed by an employee for his or her employer, including the cash value of all remuneration in any medium other than cash, salaries, fees, bonuses and commissions on sales or on insurance premiums. Taxable fringe benefits are, if paid as compensation for services, subject to withholding.
(Ord. 674. Passed 10-13-70; Ord. 682. Passed 11-24-70; Ord. 90-30. Passed 10-23-90; Ord. 10-15. Passed 12-14-10; Ord. 15-17. Passed 11-10-15.)