For the purposes of this chapter the following words shall have the meanings indicated unless their context clearly requires otherwise:
(a) “Association” A partnership, limited partnership, limited liability company, Subchapter S corporation as defined in the federal tax code, or any form of unincorporated entity, owned by two or more persons.
(b) “Board of Review” The Board created by and constituted as provided in Section 181.12.
(c) “Business” An enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, fiduciary, trust, corporation or any other entity.
(e) “City” Means City of Heath, Ohio.
(f) "Compensation” Shall include, gross salaries, wages, commissions, vacation pay, sick pay (including 3rd party), holiday pay, bonuses, monetary value of awards and prizes related to employment, tips or gratuities, severance or termination pay, supplemental unemployment pay, strike pay, wage continuation agreements, group term life insurance premiums paid on an employee’s behalf for coverage of $50,000 or more, ordinary income portion of stock options or employee stock purchase plans, or any other remuneration paid in cash or in property, or any other income from any source not specifically exempted by this chapter or O.R.C. 718. That portion of gross pay that may be deferred under a federally recognized plan is subject to taxation and withholding. The term compensation as used in this Chapter shall not be limited to the items specifically set forth in this section.
(g) “Corporation” A corporation of joint stock association organized under the laws of the United States, the State of Ohio or any other state or territory or any foreign country or dependency, but not including Subchapter S Corporations.
(h) “Domicile” Having a principal place of residence, employment or business within the city limits. A place where an individual has his true, fixed and permanent legal residence. An individual may have more than one residence but not more than one domicile. Domicile is that property that is held out as the “home” address for one or more of the following. 1. Federal and state tax returns. 2. Employment, credit or banking purposes. 3. Auto registration. 4. Drivers license. 5. Children’s education. 6. Voter registration.
(i) “Employee” Any person who works for wages, salary, commission or any other type of compensation in the service and/or under the control of an employer. Any person for whom an employer is required to withhold either federal income tax or social security tax or on whose account payments are made under the workman’s compensation law shall be prima-facie be an employee.
(j) “Employer” An individual, partnership, association, corporation, government body, unit or agency, or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis.
(k) “Fiscal year” An accounting period of 12 months or less ending on any other day other than December 31.
(l) “Gross receipts” The total income from any source whatsoever, before any deductions, exceptions or credits are claimed.
(m) “Net profits” 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 method used by the taxpayers 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/draws paid to partners and other owners; and otherwise adjusted to the requirements of this chapter. Net profits shall include any amount recognized as ordinary gains from the recapture of accelerated depreciation from the sale or other disposition of tangible personal property or real property used in business. A “ R.E.I.T.” shall be taxed as an entity on net profits before deductions of net operating loss or dividends paid to owners/members.
(n) “Nonresident” A person, individual, association, corporation or any other entity that is not domiciled within the City, does not have an office or place of business within the City.
(o) “Organization” A corporation for profit or not for profit, a partnership, limited partnership, limited liability company, joint venture, unincorporated association, estate, trust or other commercial or legal entity organized as or by a governmental agency for the execution of a government program.
(p) “Other entity” A person or any body not previously named or defined and including inter alia, fiduciaries.
(q) “Other payer” 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.
(r) “Owner” A partner or member of a partnership, subchapter S corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(s) “Person” Every natural person, organization, partnership, fiduciary, association, business, corporation or other entity. Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to any unincorporated entity shall mean the parties or members thereof, and as applied to corporations, the officers thereof.
(t) “Place of Business” Any bona fide office (other than 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.
(u) “Resident” A person, whether an individual, association, corporation or other entity domiciled in the City, having an office or place of business within the City.
(v) “Taxable income” Shall include and is not limited to compensation (as defined in this chapter); gross income (from any source whatsoever) minus the deductions and credits allowed by this chapter, includes wages; salaries; commissions and other compensation paid by an employer or employers before any deductions to include all compensation that is no longer considered to be at substantial risk of forfeiture to the employee; income from a covenant not to compete agreement; jury duty pay; guardian, executor, conservator, trustee, or administrator fees; ordinary income portion of lump sum distributions which become subject to federal tax because the recipient did not roll over the distribution within the time required by the IRS; and/or the net profits from the operation of and/or the complete or partial sale or disposition of the assets of a business, profession, association, or other enterprise or activity resulting in ordinary gain as adjusted in accordance with the provisions of this chapter.
(w) “Tax Commissioner” The Tax Commissioner of the City or the person executing the duties of the aforesaid Commissioner.
(x) “Tax year” The calendar year, or the fiscal year ending during such calendar 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 made.
(y) “Taxpayer” means an association, business, organization, corporation, employer, person, or any other entity required by this chapter to file a return, form or document, and whether or not a tax is due thereon. (Ord. 87-01. Passed 11-19-01.)