191.0320 TAXPAYER.

   “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. Except as provided in division (j) of Section 718.01 of the Ohio Revised Code, taxpayer does not include any person that is a disregarded entity or a qualifying subchapter S subsidiary for federal income tax purposes, but “taxpayer” includes any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
(Ord.2005-05. Passed 3-8-05.)

IMPOSITION OF INCOME TAX