As used in this chapter:
(a) "Administrator" means the individual designated to administer and enforce this chapter. The Mayor or his or her appointee shall serve as Administrator. The Mayor is hereby authorized and directed to appoint the Director of Finance, if he or she so deems necessary, to act in the capacity of Tax Commissioner, to assist him or her or his or her appointee as Administrator in the administration of this chapter.
(b) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(d) "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.
(e) "Corporation" means a corporation or joint stock association organized under the laws of the United States, this State or any other state, territory, foreign country or dependency.
(f) "Employee" means one who works for wages, salary, commission or another type of compensation in the service of an employer.
(g) ployer" 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.
(h) scal year" means an accounting period of twelve months or less ending on any day other than December 31.
(i) "Fundamental change" means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganization, such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(j) "Gross receipts" means the total income from any source.
(k) "Manager" means any of the employer's officers, responsible persons, employees having control or supervision, and employees charged with the responsibility of filing the return, paying taxes and otherwise complying with this chapter. (Ord. 84-43. Passed 6-18-84.)
(l) "Net profits" for taxable years prior to 2004 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 of 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. For taxable years 2004 and later, net profits shall mean “adjusted federal taxable income”. (See “adjusted federal taxable income”). (Ord. 2004-74. Passed 12-20-04.)
(m) "Nonresident" means a person domiciled outside the City.
(n) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the City.
(o) “Pension” means, for purposes of this chapter, any amount paid to an employee that is reported to the recipient on an IRS Form 1099-R, or successor form. Pension does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare Wages on an IRS Form W-2, Wage and Tax Statement or successor form.
(p) "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.
(q) "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.
(r) "Resident" means a person domiciled in the City.
(s) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the City.
(t) "Taxable income" means qualifying wages, salaries and other compensation paid by an employer before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter. “Taxable income” shall also include, but not be limited to, lottery winnings and income derived from gaming, wagering, lotteries or schemes of chance in the amount of $5,000,000 or more. In addition, other compensation shall include all such compensation set forth and defined as such in the rules and regulations of the City’s municipal income collection agency, the Regional Income Tax Agency, as the same may be promulgated from time to time.
(Ord. 2004-10. Passed 2-16-04; Ord. 2004-74. Passed 12-20-04.)
(u) "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.
(v) "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. 84-43. Passed 6-18-84.)
(w) “Adjusted federal taxable income” means a “C” Corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “adjusted federal taxable income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on and after January 1, 2004.
(x) “Intangible income” means intangible income as defined in Ohio R.C. 718.01(A)(5).
(y) “Qualifying wage” means wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. “Qualifying wage” represents employees’ income, including non-qualified deferred compensation and stock options, from which municipal tax shall be deducted by the employer, and any wages not considered a part of “qualifying wage” shall not be taxed by the City. This definition is effective as of January 1, 2004 for taxable years 2004 and later. (Ord. 2014-56. Passed 9-2-14.)