As used in this chapter:
(a) "Administrator" means the individual appointed by the Mayor to administer and enforce this chapter.
(b) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(c) "Board of Review" means the Board established by and constituted as provided in Section 793.34.
(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, the 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) "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.
(h) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(Ord. 1966-64. Passed 12-29-66.)
(i) "Fundamental change" means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(Ord. 1985-34. Passed 10-28-85.)
(j) "Gross receipts" means the total income from any source.
(Ord. 1966-64. Passed 12-29-66.)
(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. 1985-34. Passed 10-28-85.)
(l) "Net profits" 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 and 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.
(m) "Nonresident" means an individual 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 or former 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.
(Ord. 2014-25. Passed 11-10- 14.)
(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 an individual 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 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.
(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. 1966-64. Passed 12-29-66.)