As used in this chapter:
(a) Administrator. "Administrator" means the individual designated to administer and enforce this chapter. The Administrator shall be the Clerk of Council or an appointee of Council.
(b) Assignment. "Assignment" means the assignment made by a resident of the city of a claim for refund due from another taxing municipality granting credit to nonresidents thereof.
(c) Association. "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(d) Board of Review. "Board of Review" means the Board established by and constituted as provided in § 882.34.
(e) Business. "Business" means an enterprise, activity, profession or undertaking of any kind conducted for profit or ordinarily conducted for profit, whether by an individual, partnership. association, corporation or any other entity, excluding, however, all nonprofit corporations which are exempt from the payment of federal income tax.
(f) Corporation. "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State or any other state, territory, foreign country or dependency.
(g) Employee. "Employee" means one who works for wages, salary, commission or another type of compensation in the service of an employer.
(h) Employer. "Employer" means 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 basis of compensation.
(i) Fiscal year. "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(j) Gross receipts. "Gross receipts" means the total income from any source.
(k) Net profits. "Net profits" means 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 or 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.
(l) Nonresident. "Nonresident" means an individual domiciled outside the city.
(m) Nonresident unincorporated business entity. "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the city.
(n) Person. "Person" means a natural person, partnership, fiduciary, association or corporation. When used in a clause prescribing and imposing a penalty, "person", as applied to an unincorporated entity, means the partners or members thereof and, as applied to a corporation, the officers thereof.
(o) Place of business. "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 or her regular employees regularly in attendance.
(p) Resident. "Resident" means an individual domiciled in the city.
(q) Resident unincorporated business entity. "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the city.
(Ord. 71-O-11, passed 12-20-1971)
(r) Taxable income. "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deduction of any kind 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. As used in this subsection, "other compensation" includes, but is not limited to, bonuses; commissions; incentive payments; directors' and other fees; property in lieu of cash; tips; dismissal or severance pay; supplemental income benefits for early retirement, regardless of their label; contest prizes and awards; tax shelter plans (including contributions to retirement plans, annuities or individual retirement accounts (IRAs) and all other deferred compensation plans); vacation and sick pay, regardless of label (such as sick leave, including third-party sick pay, disability pay, vacation pay and the like); wage continuation plans; supplemental employment benefits (subpay); depreciation recapture; gifts and gratuities in connection with employment; fellowships, grants and stipends (including those representing payment for teaching, research or other services); group term life insurance protection over fifty thousand dollars ($50,000.00) (taxed on the cost of such insurance in excess of fifty thousand dollars ($50,000.00)); benefits resulting from an employer's assumption of a tax; stock options given as compensation; income from gaming, wagering and lotteries (including the Ohio State Lottery); and all other compensation earned, received or accrued and not excluded by § 882.10.
(Ord. 96-O-63, passed 11-4-1996)
(s) Taxable year. "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.
(t) Taxing municipality. "Taxing municipality" means a municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals and on the net profits earned from the operation of a business, profession or other activity.
(u) Taxpayer. "Taxpayer" means a person, whether an individual, partnership, association, corporation or other entity, required by this chapter to file a return or pay a tax.
(Ord. 71-O-11, passed 12-20-1971)