For the purpose of this chapter the terms, phrases, words and their derivatives shall have the meanings given in this section. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) Administrator means the individual designated to administrate and enforce the provisions of this chapter and the administrator shall be the City Finance Director.
(b) Assignment shall mean the assignment made by a resident of Mentor of a claim for refund due from another taxing municipality granting credit to non-residents thereof.
(c) Association means any pass-through entity, as defined in Chapter 718 of the Ohio Revised Code, or any unincorporated enterprise or unincorporated business entity owned by one or more persons.
(e) Business means any 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, excluding however, all non-profit 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, the State of Ohio, or any other state, territory, or foreign country or dependency, but shall not include any entity which meets the definition of a pass-through entity as set forth in this chapter.
(g) Employee means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) Employer means an individual, partnership, association, corporation, government 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, and includes all corporate officers for purposes of Section 181.17.
(i) Fiscal year means an accounting period of 12 months or less ending on any day other than December 31st.
(j) Gross receipts means the total income from any source whatever.
(k) 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, 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.
(1) Non-resident means an individual domiciled outside the City.
(m) Non-resident unincorporated business entity means an unincorporated business entity not having an office or place of business within the City.
(n) Person means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(o) 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 regular employees regularly in attendance.
(p) Resident means an individual domiciled in the City.
(q) Resident unincorporated business entity means an unincorporated business entity having an office or place of business within the City.
(r) Taxable income means any and all income earned or received by an individual or an entity, the taxation of which by the City is not prohibited by federal law, state law or specifically exempted under Section 181.10
of this chapter. Wages, salaries, lottery winnings, and other winnings from any and all types of gambling shall be considered taxable income. All employee compensation before any deduction, 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 shall be considered taxable income.
(s) 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.
(t) Taxing municipality means any municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals, and the net profits earned from the operation of a business, profession or other activity.
(u) Taxpayer means a person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(1969 Code 92.02)