As used in this chapter, unless the context clearly indicates otherwise:
(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(b) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or other entity.
(c) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State or any other state, territory foreign country or dependency.
(d) "Employee" means an individual whose earnings are subject to the withholding of Federal Income Tax or Social Security Tax.
(e) "Employer" means an individual, partnership, limited partnership, association, corporation, governmental body, unit or agency or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(f) "Net profits" means a net gain from the operation of a business, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof, including reasonable allowances for depreciation, depletion and 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.
(g) "Nonresident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the Municipality.
(Ord. 781. Passed 12-8-70.)
(h) "Other compensation" means, but is not limited to, vacation pay, sick pay, commissions, bonuses, tips, severance pay, supplemental unemployment pay, lottery gambling and sports winnings, games of chance, and prizes adn/or awards in excess of six hundred dollars ($600.00), or any other remuneration, that is paid or constructively received by the recipient, whether paid in cash or in property. That portion of gross wages which may be deferred under a Federally recognized plan is subject to taxation and to withholding.
(Ord. 00-028. Passed 8-1-00; Ord. 11-076. Passed 12-27-11.)
(i) "Other entity" means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries located in the Municipality.
(j) “Pension” means any amount paid to an employee or former employee that is reported to the recipient on an IRS Form 1099-R, or successor form. “Pension” does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS Form W-2, Wage and Tax Statement, or successor form.
(k) “Person” means a natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, “person,” as applied to an association, means the partners or members thereof, and as applied to a corporation, the officers thereof.
(l) “Resident” means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Municipality.
(m) “Taxpayer” means a person, whether an individual, partnership, limited partnership, corporation, association or other entity, required under this chapter to file a return or to pay a tax.
(n) “Manager” means any of the employer’s officers, responsible persons or employees having control or supervision and employees charged with the responsibility of filing the return, paying taxes and otherwise complying with this chapter.
(Ord. 781. Passed 12-8-70; Ord. 11-076. Passed 12-27-11; Ord. 14-027. Passed 10-7-14.)