(a) As used in this chapter, the following words shall have the meanings ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning:
(1) ASSOCIATION - A partnership, limited entity, S corporation or any other form of unincorporated enterprise, owned by one or more persons.
(2) BOARD OF APPEALS - The Board created by and constituted as provided in this chapter.
(3) BUSINESS - An 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, including but not limited to the renting or leasing of property, real, personal or mixed.
(4) CALENDAR YEAR - An accounting period of 12 months or less ending on December 31.
(5) 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.
(6) DAY - Any part of any shift of any scheduled work time period.
(7) DOMICILE - A principal residence that the taxpayer intends to use for an indefinite time and to which, whenever he or she is absent, he or she intends to return. A taxpayer has only one domicile even though he or she may have more than one residence.
(8) EMPLOYEE - One who works for wages, salary, commission or other types of compensation in the services of an employer.
(9) EMPLOYER - An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profits, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(10) FINANCE DIRECTOR - The person appointed to administer the Municipality's Income Tax chapter and to direct the operation of the Municipal Income Tax Department, or the person executing the duties of the Tax Administrator by direction of the Finance Director.
(11) FINANCE DIRECTOR/DELEGATE - The individual charged with the responsibility of managing the fiscal affairs of the Municipality, including collection of all tax imposed by this chapter.
(12) FISCAL YEAR - An accounting period of 12 months or less ending on any day other than December 31.
(13) FORM 2106 - Internal Revenue Service Form 2106, filed by a taxpayer pursuant to the Internal Revenue Code and substantiated by required paper work.
(14) GENERIC FORM - An electronic or paper form designed for reporting estimated municipal income taxes, annual municipal income tax liability, withholding liability/reconciliation, and/or for filing a refund claim that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income. Any Municipality that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the Municipality's prescribed returns, reports or documents.
(15) GROSS RECEIPTS - The total income of taxpayers/owners from whatever source derived.
(16) INCOME FROM A PASS-THROUGH ENTITY - Partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of income from other pass-through entities.
(17) INTANGIBLE INCOME - Income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Ohio R.C. Chapter 5701, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. “Intangible income” does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
(18) INTERNAL REVENUE CODE - The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(19) INTERNET - The international computer network of both Federal and non- federal interoperable packet switched data networks, including the graphical subnetwork known as the World Wide Web.
(20) JOINT ECONOMIC DEVELOPMENT DISTRICT- Districts created under Ohio R.C. 715.70 through 715.83, as amended from time to time.
(21) LIMITED LIABILITY COMPANY - A limited liability company formed under Ohio R.C. Chapter 1705 or under the laws of another state.
(22) MUNICIPALITY - The City of Miamisburg.
(23) NET PROFIT - For a taxpayer other than an individual, means adjusted federal taxable income. “Net profit” for a taxpayer who is an individual means the individual's profit, other than amounts described in Section 880.04(f), required to be reported on schedule C, schedule E, or schedule F.
(24) NONQUALIFIED DEFERRED COMPENSATION PLAN - A compensation plan described in Section 3121(v)(2)(C) of the Internal Revenue Code.
(25) NONRESIDENT - An individual domiciled outside the Municipality.
(26) NONRESIDENT INCORPORATED BUSINESS ENTITY - An incorporated business entity not having an office or place of business within the Municipality.
(27) NONRESIDENT UNINCORPORATED BUSINESS ENTITY - An unincorporated business entity not having an office or place of business within the Municipality.
(28) OTHER PAYER - Any person, other than an individual's employer or the employer's agent that pays an individual any amount included in the federal gross income of the individual.
(29) OWNER - A partner of a partnership, a member of a limited liability company, a shareholder of an S corporation, or other person with an ownership interest in a pass-through entity.
(30) PASS-THROUGH ENTITY - A partnership, limited liability company, S corporation, or any other class of entity, the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(31) PERSON - Includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity.
(32) PLACE OF BUSINESS- 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.
(33) PRINCIPAL PLACE OF BUSINESS - In the case of an employer having headquarters' activities at a place of business within a taxing Municipality, the place of business at which the headquarters is situated. In the case of any employer not having its headquarters' activities at a place of business within a taxing Municipality, the term means the largest place of business located in a taxing Municipality.
(34) QUALIFIED PLAN - A retirement plan satisfying the requirements under Section 401 of the Internal Revenue Code as amended.
(35) QUALIFYING WAGES - Wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with Ohio R.C. 718.03(A).
(36) RESIDENT - An individual domiciled in the Municipality.
(37) RESIDENT INCORPORATED BUSINESS ENTITY - An incorporated business entity whose office, place of operations or business situs is within the Municipality.
(38) RESIDENT UNINCORPORATED BUSINESS ENTITY - An unincorporated business entity having an office or place of business within the Municipality.
(39) RETURN PREPARER - Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(40) SCHEDULE C - Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(41) SCHEDULE E - Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
(42) SCHEDULE F - Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
(43) S CORPORATION - A corporation that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
(44) TAXABLE INCOME - Qualifying wages paid by an employer or employers, compensation for personal services, other income defined by statute as taxable, and/or adjusted federal taxable income from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(45) TAXABLE YEAR - The corresponding tax-reporting period as prescribed for the taxpayer under the Internal Revenue Code.
(46) TAXING MUNICIPALITY - A Municipality levying a tax on income earned by nonresidents working within such Municipality or on income earned by its residents.
(47) TAXPAYER - A person subject to a tax on income levied by a municipal corporation.
(b) The singular shall include the plural, the masculine shall include the feminine and the neuter, and all periods set forth shall be inclusive of the first and last mentioned dates.
(Ord. 5480. Passed 11-21-00; Ord. 5744. Passed 11-18-03; Ord. 6176. Passed 2-16-10.)