For the purpose of this chapter, 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 Fiscal Officer.
(Adopting Ordinance)
   (b)   "Association" means any partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
   (c)   "Board of Review" means the Board created by and constituted as provided in Section 890.12.
   (d)   "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 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 or foreign country or dependency.
   (f)   "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
   (g)   "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.
   (h)   "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
   (i)   "Gross receipts" mean the total income from any source whatever.
   (j)   "Net profits" mean 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.
   (k)   "Nonresident" means an individual domiciled outside the City.
   (l)   "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.
   (m)   "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, means the partners or members thereof, and as applied to corporations, the officers thereof.
   (n)   "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.
   (o)   "Resident" means an individual domiciled in the City.
   (p)   "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City.
   (q)   "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 890.05 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 operator of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter, shall be considered taxable income.
   (r)   "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.
   (s)   "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.
   (t)   "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required under the provisions of this chapter to file a return or pay a tax.
(Ord.68-27. Passed 7-23-68; Ord.2004-0-01. Passed 1-27-04.)