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 created by and constituted as provided in Section 191.17.
(d) “Business” means 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, excluding 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 of Ohio 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” means the total income from any source.
(j) “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.
(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 a natural person, partnership, fiduciary, association or corporation. When used in a clause prescribing and imposing a penalty, the term “person”, as applied to an unincorporated entity, means the partners or members thereof, and as applied to a corporation, the officers thereof.
(n) “Place of business means a bona fide office (other than a mere statutory office), factory, warehouse or other space which is occupied and used by a taxpayer in carrying on any business activity individually or through one or more of his or her 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 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. “Taxable income” also includes winnings and income derived from lotteries, gaming, wagering or schemes of chance in an amount in excess of one hundred thousand dollars ($100,000).
(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) “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. 1966-133. Passed 12-27-66; Ord. 1972-81. Passed 5-23-72; Ord. 1997-54. Passed 9-23-97; Ord. 2004-6. Passed 5-24-04.)