For the purpose of this chapter the following words and phrases shall have the following meanings ascribed to them respectively.
ADJUSTED GROSS INCOME. As defined in R.C. § 5747.01 as it now is and as it may be amended from time to time, adjusted as follows:
(1) Deduct income from Ohio municipal pensions and State of Ohio pensions, received on account of retirement, to the extent that such income has been included in Ohio adjusted gross income;
(2) Deduct income (other than income under division (1) above) from retirement benefits, annuities, or distributions from a pension, retirement, or profit sharing plan, received on account of retirement, but only to the extent that such income has been included in Ohio adjusted gross income, and only to the extent that such income entitles the taxpayer to claim the Ohio retirement income credit on the taxpayer’s Ohio income tax return, and the amount of such deduction not to exceed $4,000 on a cumulative basis in any taxable year;
(3) Add an amount equal to any deduction taken from Ohio adjusted gross income pursuant to R.C. § 5747.01(A)(31).
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
BOARD OF REVIEW. The board created by and constituted as provided in § 93.11.
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.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the state, or any other state, territory, or foreign country or dependency.
EMPLOYEE. One who works for wages, salary, commission, or other type of compensation in the service of an 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 or less ending on a day other than December 31.
GENERIC FORM. An electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. A net gain from the operation of a business, profession, enterprise, or other activity after provision for all ordinary and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer 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 paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter.
PART-YEAR-RESIDENT INDIVIDUAL. An individual who resides in the village for any part of, but less than the entire, taxable year.
PASS-THROUGH ENTITY. A partnership, 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.
PERSON. Every natural person, partnership, fiduciary, association, or corporation. Whenever used in any clause prescribing and imposing a penalty, the term PERSON as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
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 regular employees regularly in attendance.
RESIDE. The act of maintaining a residence within the City of the Village of Indian Hill.
(1) An individual is presumed to reside in the village for all or part of the taxable year, irrespective of the number of contact periods defined in division (2), if the individual was a resident individual or part-time resident individual of the City of the Village of the Indian Hill on the last day of the immediately preceding taxable year.
(2) An individual is presumed to reside in the village for all or part of the taxable year if such person has 30 or more contact periods with the village during the taxable year. For purposes of this definition, each "contact period" is any occurrence where the individual is away overnight from another abode maintained by such individual outside of the village and, while away overnight from that abode, spends at least some portion, however minimal, of each of two consecutive days within the village. Evidence of contact periods may include such items as utility usage at a residential property in which the individual has a legal or beneficial interest, continuous trash or brush collection at such property, receipt of mail or packages, or other evidence of contact.
(3) (a) An individual is presumed to reside in the village for all or part of the taxable year, irrespective of the number of contact periods defined in division (2), if the tax administrator reasonably concludes that the individual has maintained a residence in the City of the Village of Indian Hill based upon any of the following factors or a combination thereof:
1. The location of financial institutions in which the individual or the individual's spouse have any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts;
2. The location of issuers of credit cards to the individual or the individual's spouse or of any other persons making installment loans to the individual or the individual's spouse;
3. The location of institutional lenders which have made loans to, or which are guaranteed by, the individual or the individual's spouse;
4. The location of investment facilities, brokerage firms, realtors, financial advisors, or consultants used by the individual or the individual's spouse;
5. The location of either the insurance company that issued or the insurance agent that sold any policy of insurance to the individual or the individual's spouse, including, but not limited to, life, health, disability, automobile, or homeowner's insurance;
6. The location of law firms, accounting firms, and similar professionals utilized by the individual or the individual's spouse for legal, tax, accounting, financial, or retirement services;
7. The location of physicians, dentists, osteopaths, optometrists, or other health care providers, or veterinarians utilized by the individual or the individual's spouse;
8. The location of organizations described in § 501(c) of the Internal Revenue Code to which the individual or the individual's spouse make contributions or other payments or in which they participate as a congregant, member, board member, committee member, adviser, or consultant;
9. The location of burial plots owned by the individual or the individual's spouse;
10. The location of business ventures or business entities in which the individual or the individual's spouse has a more than 25% ownership interest or in which the individual exercises, either individually or jointly, significant control over the affairs of the venture or entity;
11. The recitation of residency or domicile in a will, trust, or other estate planning document;
12. The location of the individual's friends, dependents as defined in § 152 of the Internal Revenue Code, and family members other than the individual's spouse, if the individual is not legally separated from the individual's spouse under a decree of divorce or separate maintenance as provided in § 7703(a)(2) of the Internal Revenue Code;
13. The location of educational institutions attended by the individual's dependents as defined in § 152 of the Internal Revenue Code, to the extent that tuition paid to such educational institution is based on the residency of the individual or the individual's spouse in the municipal corporation where the educational institution is located;
14. The location of trustees, executors, guardians, or other fiduciaries named in estate planning documents of the individual or the individual's spouse;
15. The location of all businesses at which the individual or the individual's spouse makes purchases of tangible personal property;
16. The location where the individual married;
17. The location or identity of recipients of political contributions made by the individual or the individual's spouse;
18. The individual's domicile in other taxable years;
19. The location at which the individual is registered to vote;
20. The address on the individual's driver's license;
21. The location of real estate for which the individual claimed a property tax exemption or reduction allowed on the basis of the individual's residence or domicile;
22. The location and value of abodes owned or leased by the individual;
23. Declarations, written or oral, made by the individual regarding the individual's residency, including but not limited to representations made for purposes of memberships or resident rates in activities or organizations;
24. The primary location at which the individual is employed.
(b) In considering the above-stated residency factors, there is no minimum number of the different factors that must be satisfied to create a presumption of residency.
(4) An individual may rebut a presumption of residency described in divisions (1), (2), or (3) if the individual establishes by a preponderance of the evidence that the individual did not reside in the village for all or part of the taxable year.
(5) When determining whether a person resides in the City of the Village of Indian Hill for purposes of this chapter, a person's residence for part of a taxable year in another jurisdiction does not preclude a presumption of part-year residency in the City of the Village of Indian Hill, including if the person establishes domicile in the other jurisdiction for other purposes.
RESIDENT BUSINESS ENTITY. A business entity having an office or place of business within the village.
RESIDENT INDIVIDUAL. An individual who resides in the village for the entire taxable year.
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.
TAX COMMISSIONER. The individual designated by this chapter, appointed by the City Manager, to administer and enforce the provisions of this chapter.
TAXABLE YEAR. The calendar year or the fiscal year upon the basis of which adjusted gross income is to be computed under this chapter, 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, or any corporation or other entity required hereunder to file a return or pay a tax.
(Ord. 07-15, passed 12-14-15; Am. Ord. 18-20, passed 12-21-20)