As used in this chapter, the following words shall have the meaning ascribed to them in this section, and except as and if the context clearly indicates or requires a different meaning:
(a) "Adjusted Federal Taxable Income" means a "C" Corporation's Federal Taxable Income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute "Adjusted Federal Taxable Income" as if the pass-through entity was a "C" Corporation. This definition does not apply to any taxpayer required to file a return under Ohio R.C. 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
(b) "Association" means a partnership, limited partnership, limited liability company, or any other form of unincorporated enterprise.
(c) "Board of Review" means the board created by and constituted as provided in Section 191.21.
(d) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, fiduciary, trust, association, corporation or any other entity.
(e) "City" means the City of Grove City.
(f) "Corporation" means a corporation, subchapter S corporation as defined in the Federal Tax Code, 26 U.S.C. 1361, or joint stock association organized under the laws of the United States, State of Ohio, or any other state, territory or foreign country or dependency.
(g) "Domicile" means the permanent legal residence of a taxpayer. An individual may have more than one residence but not more than one domicile.
(h) "Employee" means one who works for income, wages, salary, commission or other type of compensation in the service of an under the control of an employer.
(Ord. C104-90. Passed 12-17-90.)
(i) "Employer" means an individual, partnership, association, corporation, governmental body, unit or agency or any other entity whether or not organized for profit, that employs one or more persons on an income, salary, wage, commission or other compensation basis.
(Ord. C7-71. Passed 3-1-71.)
(j) "Fiscal year" means an accounting period of twelve (12) months or less, ending on any day other than December 31st.
(k) "Generic Form" means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Grove City's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering the city's procedures for processing forms.
(l) "Gross receipts" means the total revenue derived from sales, work done or services rendered.
(m) "Income" means all monies, subject to limitations imposed by Ohio R.C. 718, derived from any source whatsoever, including but not limited to:
(1) All income, qualifying wages, commissions, other compensation and other income from whatever source received by residents of Grove City, excluding income from lotteries, gambling and sports winnings, and games of chance.
(2) All salaries, qualifying wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in Grove City.
(3) The portion attributable to the city 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 Grove City.
(n) "Income Tax Ordinance" means the income tax ordinance codified as chapter 191.
(o) "Net profits", for taxable years prior to 2004, means the net gain from the operation of a business, profession, enterprise or other activity, whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit, after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system (i.e., either cash or accrual) used by the taxpayer for Federal income tax purposes without deduction of taxes imposed by this chapter, Federal, State and other taxes based on income, and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter. (For taxable years 2004 and later, see "adjusted federal taxable income".
(p) "Nonresident individual" means an individual who is not domiciled in the City of Grove City.
(q) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Grove City.
(r) "Person" means every natural person, partnership, fiduciary, association or corporation. whenever used in any clause prescribing and imposing a penalty, "person," as applied to any unincorporated entity, means the parties or members thereof and as applied to corporations, the officers thereof.
(s) "Place of business" means any bona fide office, other than a mere statutory office, factory, warehouse or other place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one or more of his regular employees regularly in attendance.
(t) "Qualifying wage" means wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. "Qualifying wage" represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of "qualifying wage" shall not be taxed by the city. This definition is effective January 1, 2004, for taxable years 2004 and later.
(u) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Grove City.
(v) "Taxable income" means income minus the deductions and credits allowed by this chapter. (See "income" definition.)
(w) "Tax Administrator" means the person who has been designated to act as administrative head of the department of income taxation or the person executing the duties of the aforesaid commissioner.
(x) "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.
(y) "Taxpayer" means a person, whether an individual, copartnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. C7-71. Passed 3-1-71; Ord. C27-05. Passed 4-4-05.)