As used in this chapter, the following words and phrases shall have the meanings indicated in this section, unless the context clearly indicates or requires a different meaning. In all definitions and other sections of this chapter, the singular includes the plural and the masculine includes the feminine and the neuter.
(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Board of Review" means the board created and constituted as provided in Section 181.16.
(c) "Business" means an enterprise, activity, profession, public utility or public service, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or other entity.
(d) "Commissioner" means the same as Tax Commissioner. (See subsection (v).)
(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State of Ohio or other state, territory or foreign country or dependency.
(f) "Declaration of estimated tax" means the document which must be filed pursuant to Section 181.10.
(g) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) "Employer" means an individual, partnership, association, corporation, govern-mental body, unit or agency, or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis.
(i) "Estimated income" means the taxable income earned in a taxable year, the tax on which is not collected pursuant to Section 181.07.
(j) "Estimated tax" means any tax which is imposed by this chapter and which is not collected pursuant to Section 181.07.
(k) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(l) "Gross receipts" means the total income from any source whatsoever.
(m) "Net profit" means the net gain from the operation of a business, profession or enterprise after provision for all ordinary and necessary expenses except the tax imposed by this chapter and Federal and other taxes based on income, either paid or accrued in accordance with the accounting system used by the taxpayer for Federal income tax purposes, adjusted to the requirements of this chapter, excluding dividends and excluding income received from affiliated or subsidiary companies which own no property and do no business within the United States and in the case of an association without deduction of salaries paid to partners and other owners.
(n) "Nonresident" means an individual domiciled outside the City of Kent or who does not reside within the City of Kent for thirty days or more within any ninety-day period.
(o) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Kent.
(Ord. 1986-73. Passed 10-1-86.)
(p) "Other Compensation" means all other income, the taxation of which is not prohibited by this chapter. Other compensation includes, but is not limited to, tips, tax shelter plans, gifts of any type for services rendered, vacation and holiday pay, wage continuation benefits, director's fees, stock options granted in connection with the performance of service and not designated as capital gains, property received in lieu of cash for services performed or rendered, sick pay, bonuses or incentive payments in whatever form, company closing benefits earnings designated as deferred compensation, any deferred income that is included as medicare wages and tips on federal form W-2, employer paid premiums for group term life insurance over fifty thousand dollars, depreciation recapture, ordinary income reported on federal form 4797, a stockholder's received or accrued distributive share of the net profits of an S-Corporation, and any winnings in excess of one hundred dollars ($100.00) from lotteries, gaming, wagering, or gambling.
(q) "Person" means 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 means the partners or members thereof and as applied to corporations, 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 regularly occupied and used by the tax-payer in carrying on any business activity whether in person or through one or more employees regularly in attendance.
(s) "Resident" means an individual domiciled in the City of Kent or who resides within the City of Kent for thirty days or more within any ninety-day period.
(t) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Kent.
(u) "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deduction 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 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.
(w) "Tax Commissioner" means the Commissioner of the Division of Taxation in the Budget and Finance Department of the City or the person executing the duties of the Commissioner.
(x) "Taxpayer" means a person, whether an individual, partnership, association, corporation, or other entity required by this chapter to file a return and/or pay a tax. (Ord. 2000-60. Passed 7-12-00.)