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:
(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 (including a single-owner LLC), chapter S corporation as defined in the federal tax code, 26 U.S.C. 1361, or any other form of unincorporated enterprise, owned by one or more person(s).
(c) "Board of Review" means the board created by and constituted as provided in Section 181.14.
(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, limited partnership, corporation, association or any other entity.
(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency, but not including Chapter S Corporations.
(f) "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(g) "Employee" means one who works for income, qualifying wages, salary, commission or other type of compensation or other income in the service and under the control of an employer.
(h) "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 (1) or more persons on a salary, wage, commission or other compensation or other income basis.
(i) "Fiscal year" means an accounting period of twelve (12) months or less ending on any date other than December 31st.
(j) "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 regular information required on the Village's regular tax return, estimated payment forms, and refund forms, and are in a similar format that will allow processing of the generic forms without altering the Village's procedures for processing forms.
(k) "Gross receipts" means the total revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.
(l) "Income" shall include all monies derived from any source whatsoever, including but not limited to:
(1) All salaries, wages, commissions and other income from whatever source received by residents of the Village.
(2) All salaries, 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 the Village.
(3) The portion attributable to the Village 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 the Village.
(m) "Net profits" for taxable years prior to 2004, means the net gain from the operation of a business, profession or enterprise 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, and Federal and State and other taxes based on income, and in case of an association, without deduction of salaries paid to partners and other owners; and as otherwise adjusted to the requirements of this chapter and the rules and regulations promulgated by the Tax Administrator. "Net profits" shall include any amount or value received, realized, or recognized in a sale or other disposition of tangible personal property or real property used in business, in excess of book value. (For taxable years 2004 and later, see "adjusted federal taxable income.")
(n) "Nonresident" means an individual domiciled outside the Village.
(o) "Nonresident unincorporated business entity" means an unincorporated business entity not having a place of business within the Village.
(p) "Other entity" means any agency, association, authority, body, commission, organization or person not previously named or defined in this section including, but not limited to, any governmental agency, authority, body, or commission. The singular shall include the plural and the masculine shall include the feminine and the neuter.
(q) "Person" means every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any association, shall mean the partners or members thereof, and as applied to any 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) 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 Village. This definition is effective January 1, 2004, for taxable years 2004 and later.
(t) "Resident" means an individual domiciled in the Village.
(u) "Resident unincorporated business entity" means an unincorporated business entity having a place of business within the Village.
(v) “Tax Administrator” means the Fiscal Officer or the individual, whether appointed or elected, designated to administer and enforce the provisions of this chapter.
(w) "Taxable income" means income minus the deductions and credits allowed by this chapter. (See "Income" definition.)
(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, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. 2002-18. Passed 11-4-02; Ord. 2004-08. Passed 5-6-04; Ord. 2004-35. Passed 12-20-04.)