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. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(1) "Association" means a partnership, limited partnership, limited liability company, Chapter S corporation as defined in the Federal tax code, 26 U.S.C.
1361, or any other form of unincorporated enterprise, owned by two or more persons.
(2) "Board of Tax Appeals" means the Board created by and constituted as provided in Section 181.13.
(3) "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.
(4) "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, but not including Chapter S Corporations.
(5) "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(6) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(7) "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 and who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(8) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(9) "Generic Form" means an electronic or paper form designed for reporting estimated municipal income taxes and/or annual municipal income tax liability, that contain all the information required on Germantown's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Germantown's procedures for processing forms.
(10) "Gross receipts" means the revenue derived from sales, work done, or services rendered before any deductions, exceptions, or credits are claimed.
(11) "Income" shall include all monies derived from any source whatsoever, including but not limited to:
(a) All salaries, wages, commissions other compensation and other income from whatever source received by residents of Germantown.
(b) All salaries, wages, commissions, other compensation and other income from whatever source received by nonresidents for work done or services performed or rendered or other activities conducted in Germantown.
(c) The portion attributable to the Municipality of Germantown 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 Germantown.
(12) "Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085,26 U.S.C. 1, as amended.
(13) "Net profits" means the 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 used by the taxpayer for Federal income tax purposes without deduction of taxes imposed by this chapter, Federal or State or other taxes based on income; and in the case of an association without deduction of compensation to partners and other owners; and otherwise adjusted to the requirements of this chapter and the rules and regulations promulgated by the Superintendent of Taxation.
Net profits shall include any amount or value received, realized, or recognized in a sale or other disposition of tangible personal property or real property used in business, in excess of book value.
(14) "Nonresident" means any individual domiciled outside the Municipality of Germantown.
(15) "Nonresident unincorporated business entity" means an unincorporated business entity not having a place of business within the City.
(16) "Other payer" means any person that pays an individual any item included in the taxable income of the individual, other than the individual's employer or that employer's agent.
(17) "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any section prescribing and imposing a penalty, the term "person" includes an officer or employee of a corporation, or a member, partner, or employee of an association.
(18) "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.
(19) "Resident" means an individual domiciled in the Municipality of Germantown, Ohio.
(20) "Resident unincorporated business entity" means an unincorporated business entity having a place of business within the City.
(21) "Return preparer" means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(22) "Schedule C" means the Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code as amended.
(23) "Superintendent of Taxation" (also referred to as Superintendent) means the Superintendent of Taxation of the City, or the person executing the duties of the aforesaid Superintendent of Taxation.
(24) "Taxable income" means income minus the deductions and credits allowed by this Chapter.
(25) "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.
(26) "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.
(Ord. 01-68. Passed 1-7-02.)