For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADJUSTED FEDERAL TAXABLE INCOME. 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 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.
ASSOCIATION. A partnership, limited partnership, limited liability company or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS. An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation, or any other entity, including but not limited to the renting or leasing of property, real, personal, or mixed.
CORPORATION. A corporation, sub S corporation or 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.
DAY. A full day or any fractional part of a day.
DOMICILE. The place where a taxpayer has his or her true, fixed and permanent legal residence. A taxpayer may have more than one residence but not more than one DOMICILE. Factors to be considered when determining DOMICILE include, but are not limited to: registration of vehicles; current driver’s license; address on federal and state income tax returns; address of voter’s registration; attendance at schools by taxpayer’s family; county of taxpayer’s estate of deceased.
EMPLOYEE. One who works for wages, salary, commissions, or other types of compensation in the services of any employer.
EMPLOYER. An individual, 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.
FISCAL YEAR. An accounting period of 12 months ending on any day other than December 31.
FORM 2106. Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
GENERIC FORM. An electronic or paper form designated 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 the 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.
GROSS RECEIPTS. Total income of taxpayers from sales, work done, or service rendered.
INCOME. All monies, subject to limitations imposed by R.C. Chapter 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 the municipality;
(2) All income, qualifying wages, commissions, other compensation and other income from whatever source received by nonresidents for work done or services performed or rendered or activities conducted in the municipality; and
(3) The portion attributable to the municipality of the net profit of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, service performed or rendered, and business or other activities conducted in the municipality.
INTANGIBLE INCOME. Income of any of the following types: income yield; interest; dividends; or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in R.C. Chapter 5701.
INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. §§ 1 et seq., as amended, or any replacements or amendments thereto.
INTERNET. The international computer network of both federal and non-federal interoperable packet switched data networks, including the graphical subnetwork known as the worldwide web (www).
NET PROFITS. See ADJUSTED FEDERAL TAXABLE INCOME as defined in this section.
NONRESIDENT. A person, whether an individual, association, corporation, or other entity, domiciled outside the city.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having any office or place of business within the municipality.
OTHER PAYER. Any person that pays to an individual any item included in the taxable income of the individual, other than the individual’s employer or employer’s agent.
PERSON. Every natural person, partnership, fiduciary, association, corporation, or other entity. Whenever used in any clause prescribed and imposing a penalty, the term PERSON as applied to any association shall include the partners or members thereof, and as applied to corporations, the officers thereof. In addition, PERSON shall include in the case of an association or corporation not having any partner, member, or officer within the municipality, any employee or agent of the association or corporation who can be found within the corporate limits of the municipality.
PLACE OF BUSINESS. 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 or her employees, regularly in attendance.
QUALIFYING WAGE. Wages as defined in § 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 municipality. This definition is effective January 1, 2004.
RESIDENT. A person, whether an individual, association, corporation, or other entity, domiciled in the city.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business with the municipality.
RETURN PREPARER. Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report or other document for or on behalf of the taxpayer.
SCHEDULE C. Internal Revenue Service Form 1040 Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
TAX ADMINISTRATOR. The Tax Administrator of the city or the person executing the duties of the Administrator.
TAX YEAR. The calendar year, or the fiscal year upon the basis of which net profits are to be computed under this subchapter and, in the case of a return for a fractional part of a year, the period for which the return is required to be made.
TAXPAYER. A person, whether an individual, partnership, association, corporation, or other entity, required by this subchapter to file a return or pay a tax.
(1982 Code, § 35.02) (Ord. 1971-12, passed 8-23-1971; Ord. 1971-22, passed 11-30-1971; Ord. 2001-4, passed 1-8-2001; Ord. 2003-5, passed 1-6-2003; Ord. 2005-12, passed 9-12-2005; Ord. 2023-41, passed 11-16-2023)