For the purposes of this chapter, the terms, phrases, words and their derivatives used herein shall have the meanings given in this section. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
“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 R. C. 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.
“Administrator” means the individual designated by the Mayor to administer and enforce the provisions of the City of Euclid Income Tax.
“Association” means any partnership, limited partnership, limited liability company, or any other form of unincorporated enterprise, including Subchapter S Corporations.
“Board of Review” means the Board created by and constituted as provided in Section 791.49.
“Business” means any 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.
“City” means the City of Euclid, Ohio.
“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, and any other entity that is formed under the relevant corporate laws of the territory in which it is incorporated but does not include any entity that falls within the definition of “association” under this chapter.
“Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
“Employee” means one who works for income, wages, salary, commission or other type of compensation in the service and under the control of an employer.
“Employer” means an individual, partnership, association, corporation, government 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.
“Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
“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 Euclid'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 Euclid's procedures for processing forms.
“Gross receipts” means the total income from sales, work done or services rendered.
“Income” shall include all monies derived from any source whatsoever, including:
(1) All salaries, 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 unincorporated 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.
“Joint economic development district” means a district created under Ohio R.C. 715.70 through 715.83, as amended from time to time.
“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. either cash or accrual) 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 owner. (For taxable years 2004 and later, see “Adjusted federal taxable income”.)
“Nonresident” means an individual domiciled outside the City.
“Nonresident unincorporated business entity” means an association not having an office or place of business within the City.
“Pass-through entity” means a partnership, 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 chapter the tax treatment for pass-throughs is the same as “association”.
“Person” means 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 any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officers thereof.
“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.
“Resident” means an individual domiciled in the City.
“Resident unincorporated business entity” means an association having an office or place of business within the City.
“Taxable income” means all income minus deductions and credits allowed by this chapter. “Taxable income” includes any and all income earned or received by an individual or an entity, the taxation of which by the City is not prohibited by Federal law, State law, or not specifically exempted by Section 791.10 of this Chapter. “Taxable income” shall include, but is not limited to, wages, salaries, lottery winnings and other winnings from any and all types of gambling, as well as compensation earned by an employee before any deductions and/or the net profits from the operation of a business, profession, or other enterprise or any activity.
“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.
“Taxpayer” means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return and/or pay a tax.
(Ord. 262-1966. Passed 12-23-66; Ord. 228-2003. Passed 12-1-03; Ord. 207-2009. Passed 12-7-09.)