173.0318  TAXABLE INCOME.
   "Taxable income" means wages, salaries, and other compensation paid by an employer or employers before any deduction and/or net profits from the operation of a business, profession or other enterprise or activity, including income from gaming, wagering and lottery winnings in excess of one thousand dollars ($1,000) adjusted in accordance with the provisions of this chapter.  Lottery winnings shall include but not be limited to the Ohio State Lottery (including all Ohio State Lottery games); and other state and multi-state lotteries.
(Ord. 04-11.  Passed 2-17-04.)