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 gender shall include the feminine and the neuter genders.
(a) “Abode” means the place where one abides, home.
(b) “Administrator” means the individual designated to administer and enforce the provisions of this chapter.
(c) “Association” means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(d) “Board of Review” means the Board created by and constituted as provided in Section 181.12.
(e) “Business” means an enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, copartnership, association, corporation, or any other entity.
(f) “Business allocation” means the portion of net profits to be allocated to Hebron as having been made therein pursuant to Section 181.03.
(g) “Corporation” means a corporation of 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.
(h) “Domicile” means an individual’s fixed, permanent, and principal home for legal purposes.
(i) “Employee” means one who works for wages, salary, commission, or other types of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either Federal Income or Social Security or on whose account payments are made under the Worker’
(j) “Employer” means an individual, copartnership, 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.
(k) “Fiscal year” means an accounting period of twelve months ending on any day other than December 31.
(l) “Gross receipts” means the total income from any source whatsoever.
(m) “Hebron” means the Village of Hebron, County of Licking, State of Ohio, or as defined as Village in provision herein.
(n) “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 allowance for depreciation, depletion, amortization, and reasonable additions to reserves 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 or taxes imposed by this chapter.
(o) “Nonresident” means a person, whether an individual, association, corporation, or other entity, domiciled outside Hebron.
(p) “Other entity” means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries.
(q) “Person” means every natural person, copartnership, fiduciary, association, or corporation or other entity. Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to association, means the partners or members thereof, and as applied to corporation, the officers thereof.
(r) “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.
(s) “Resident” means a person, whether an individual, association, corporation, or other entity domiciled in Hebron or whose usual place of abode is in the Village.
(t) “Subcontractor” means one who is subordinate to the original or general contractor and subject to the conditions of this chapter.
(u) “Taxable income” means wages, salaries, commissions, and other compensation paid by an employer or employers before any deductions by such employer, and/or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(v) “Taxable year” means 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. Unless approved by the Administrator, the taxable year of an individual shall be a calendar year.
(w) “Taxpayer” means an association, business, corporation, employer, person, or other entity, required by this chapter to file a return on earnings or net profits or to pay a tax thereon.
(x) “Manager” means any of the employer’s officers, responsible persons, employees having control or supervision, and employees charged with the responsibility of filing the return, paying taxes, and otherwise complying with this chapter.
(y) “Fundamental change” means any substantial alteration by an employer including liquidation, dissolution, bankruptcy, and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form, or organization.
(Ord. 1445-97. Passed 11-19-97.)