As used in this chapter:
(a) "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 R.C. 5745.036 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
(b) "Administrator" means the individual appointed by the Mayor and designated to enforce this chapter.
(c) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(d) "Board of Review" means the Board established by and constituted as provided in Section 890.33.
(e) "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" 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.
(g) "Employee" means one who works for wages, salary, commission or another type of compensation in the service of an employer.
(h) "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" means an accounting period of twelve months or less ending on any day other than December 31.
(Ord. 1966-230. Passed 12-30-66.)
(j) "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.
(Ord. 1984-99. Passed 7-18-84.)
(k) "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or requests for refunds, which contain all the information required on the City's regular tax return, estimated payment forms, and request for refund forms, and are in a similar format that will allow processing of the generic forms without altering the City's procedures for processing forms.
(l) "Gross receipts" means the total income from any source.
(Ord. 1966-230. Passed 12-30-66.)
(m) "Intangible income" means patents, copyrights, trademarks, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred income. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance as defined in Ohio R.C. 718.01(A)(5).
(n) "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. 1984-99. Passed 7-18-84.)
(o) "Net profits" means, for taxable years prior to 2004, 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. (For taxable years 2004 and later, see "adjusted federal taxable income".)
(p) "Nonresident" means a person domiciled outside the City.
(q) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the City.
(r) "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.
(s) "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.
(t) "Qualifying wages" are 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 as part of "qualifying wage" shall not be taxed by the City. This definition is effective January 1, 2004, for taxable years 2004 and later.
(u) "Resident" means a person domiciled in the City.
(v) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the City.
(Ord. 1996-230. Passed 12-30-66.)
(w) "Taxable income" means wages, salaries and other compensation paid by an employer or employees before any deductions, income derived from gaming, wagering, lotteries or schemes of chance, and the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter.
(Ord. 1997-54. Passed 6-18-97.)
(x) "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.
(y) "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. 1966-230. Passed 12-30-66; Ord. 2005-028. Passed 3-2-05.)