193.01 DEFINITIONS.

   For purposes of this chapter, the following words and phrases shall have the following meanings ascribed to them respectively.

   (a)   "Administrator" means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.

   (b)   "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.

   (c)   "Business" means an 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, including but not limited to, the renting or leasing of property.

   (d)   "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, foreign country or dependency.

   (e)   "Employee" means an individual whose earnings are subject to the withholding of federal income tax or social security tax.

   (f)   "Employers" means an individual, partnership, limited partnership, association, corporation, governmental body, unit or agency, or any other entity who or that employs one or more persons on a salary, wage, commission or other compensation basis.

   (g)   "Gross receipts" means the total income from any source whatsoever.

   (h)   "Net profits" means the net gain from the operation of a business, profession or enterprise, after provision for all cost and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed, and without deduction of federal taxes based on income, and without deducting taxes imposed by this chapter.

   (i)   "Nonresident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the City.

   (j)   "Other entity" means any person or unincorporated body not previously named or defined including, inter alia, fiduciaries located within the City.

   (k)   "Person" means every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, "person," as applied to any association, means the partners or members thereof, and as applied to corporations, the officer thereof.

   (l)   "Resident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the City.

   (m)   "Taxpayer" means a person, whether an individual, partnership, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder.

   (n)   "Third party sick pay" means payments received by an employee from either an individual, partnership or corporation who or that has received a premium or other payment from the employer to insure that such payments be made to the employee for periods of time such employee was sick or on temporary disability and not physically working for the employer and the payments are to be considered either wages, salary or other compensation and taxable under this chapter.

      (1979 Code 98.01)

   (o)   The singular shall include the plural and the masculine shall include the feminine and the neuter.

      (1979 Code 98.01)