880.01 DEFINITIONS.
   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 the 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 Village.
   (h)   "Other entity" means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries located in the Village.
   (i)   "Person" means a natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in a 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.
   (j)   "Resident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village.
   (k)   "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.
(Ord. 654. Passed 12-5-78.)