As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
(a) ADMINISTRATOR – The individual designated by the ordinance, whether appointed or elected, to administer and enforce the provisions of the ordinance, also commonly referred to as Tax Commissioner.
(b) ASSOCIATION – A partnership, limited liability partnership, limited liability company, Chapter S corporation as defined in the federal tax code, or any other form of unincorporated entity, owned by two or more persons.
(c) BOARD OF APPEAL – The Board created by and constituted as provided in Section 181.14.
(d) 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.
(e) CORPORATION – A 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, but not including Chapter S Corporations.
(f) EMPLOYEE – One who works for wages, salary, commission or other type of compensation in the service of an employer.
(g) 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.
(h) FISCAL YEAR – An accounting period of twelve (12) months or less ending on any day other than December 31st.
(i) GROSS RECEIPTS – The total income from any source whatsoever.
(Ord. 38-00. Passed 11-27-00.)
(j) NET PROFITS – A net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary reasonable 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; exclusive of the amount of Ohio Franchise tax computed on the net worth basis, and in the case of a partnership without deduction of salaries paid to partners and otherwise adjusted to the requirements of this chapter. Net profits shall include ordinary gain from recaptured depreciation. A R.E.I.T. shall be taxed as an entity on net profits before deduction of distributions to owners/members. In the case of income of a sole proprietor, and pass-through or other non-wage income earned after December 31, 2000 that is subject to self-employment tax, there shall be no deduction of the one-half self-employment tax.
(Ord. 40-01. Passed 12-10-01.)
(k) NON-RESIDENT – An individual domiciled outside the City of Lancaster, Ohio.
(l) NON-RESIDENT UNINCORPORATED BUSINESS ENTITY – An unincorporated business entity not having an office or place of business within the City of Lancaster, Ohio.
(m) OWNER – A partner of a partnership, shareholder of an S corporation, member of a 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.
(n) 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 corporations, the officers thereof.
(o) 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.
(p) RESIDENT – An individual domiciled in the City of Lancaster, Ohio.
(q) RESIDENT UNINCORPORATED BUSINESS ENTITY – An unincorporated business entity having an office or place of business within the City of Lancaster, Ohio.
(r) TAXABLE INCOME – Wages, salaries and other compensation paid by an employer or employers before any deductions and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of the ordinance.
(s) TAXABLE YEAR – The calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this ordinance 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 – Any 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 – A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 38-00. Passed 11-27-00.)
(Ord. 38-00. Passed 11-27-00.)