For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural, the masculine gender shall include the feminine and the neuter genders.
ASSOCIATION. A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
BUSINESS. An enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, fiduciary, trust, association, corporation or any other entity.
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.
EMPLOYEE. One who works for wages, salary, commissions or other type of compensation in the service and under the control of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental body, unit or agency or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission, or other compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. The net gain from the operation of a business, profession, enterprise or other activity (whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit) 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, federal, state or other taxes based on income; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter.
NONRESIDENT INDIVIDUAL. An individual who is not domiciled in the Village and whose usual place of abode is outside the Village.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the Village.
PERSON. Every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term as applied to any unincorporated entity shall mean the parties 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 place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one or more of his regular employees regularly in attendance.
RESIDENT INDIVIDUAL. Any individual who is domiciled in the Village or whose usual place of abode is in the Village.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the Village.
TAXABLE INCOME. Wages, salaries, commissions 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 this chapter.
TAXABLE YEAR. 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.