For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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 § 882.19.
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 including but not limited to the renting or leasing of property, real personal or mixed.
CAPITAL GAINS. The net profits from the sale of any real or personal property if such property has been owned by the taxpayer for more than one year and the taxpayer is not regularly engaged in the business of selling such kind or character of property.
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. A person who works for wages, salary, commission or other type of compensation in the services 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 ending on any day other than December 31.
GROSS RECEIPTS. Total income of taxpayers from whatever source derived.
JOINT ECONOMIC DEVELOPMENT DISTRICT (JEDD). A district created under R.C. §§ 715.70 through 715.83 where one or more municipalities and a township agree to work together to develop township land for commercial or industrial purposes.
NET PROFITS. The net gain from all operations, including those pertaining to capital gains and losses, of a business, profession or enterprise after provision for all ordinary and necessary expenses, except taxes imposed by this chapter and federal and other taxes based on income, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, and, in the case of an association, without deduction of salaries paid to partners or other owners.
NONRESIDENT. A person, whether an individual, association, corporation or other entity, domiciled outside the municipality.
PERSON. Every natural person, partnership, fiduciary, association, corporation or other entity. Whenever used in any clause prescribing and
imposing a penalty, the term
PERSON, as applied to any association, includes the partners or members thereof, and as applied to corporations, 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 or her employees regularly in attendance.
RESIDENT. A person, whether an individual, association, corporation or other entity, domiciled in the municipality.
TAX COMMISSIONER. The Tax Commissioner of the municipality so designated and appointed by the Mayor with the approval of Council. In the absence of a specific designation by the Mayor and Council, the Village Administrator shall fill that role.
TAX YEAR. The calendar year, or the fiscal year upon the basis of which 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.
TAXPAYER. A person, whether an individual, partnership, association, corporation or other entity, required by this chapter to file a return or pay a tax.
(Ord. 1455, passed 5-17-1967; Am. Ord. 2007-40, passed 11-20-2007; Am. Ord. 2008-13, passed 3-18-2008; Am. Ord. 2010-60, passed 9-21-2010)