183.01  DEFINITIONS.
   For the purpose of these regulations, the following terms shall have the definitions hereafter given.
   (a)    "Taxpayer" means a person whether an individual, partnership, corporation, association or other entity.
   (b)    "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
   (c)    "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
   (d)    "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.
   (e)    "Employee" means an individual whose earnings are subject to the withholding of Federal income tax or Social Security tax.
   (f)    "Employer" means an individual, partnership, limited partnership, association, corporation, governmental body, unit or agency, or any other entity who or that employs one or more persons on a salary, wage, commission or other compensation basis.
   (g)    "Net profits" means the net gain from the operation of a business, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserves for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deductions of Federal taxes based on income, and without deducting taxes imposed by this chapter.
   (h)    "Nonresident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the Village.
   (i)    "Person" means every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to association means the partners or members thereof, and as applied to corporations, the officers thereof.
   (j)    "Resident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village.
   (k)   "Other entity" means any person or unincorporated body not previously named or defined and includes inter alia, fiduciaries located within the Village.
   (l)    "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.  A taxpayer does not have a regular place of business outside the Village solely by consigning goods to an independent factor or contractor outside the Village for sale.
   (m)   "Business Allocation Percentage" means the average percentage arrived at by applying the formula set forth in Section 181.03(b), the percentage which may be applied to determine the portion of the entire net profits of a taxpayer to be allocated as having been made within the Village within the meaning of the provisions of Section 181.03(b).
   (n)   "The Ordinance" means Ordinance No. 1195-88, enacted by the Middleport Village Council, Ohio, on April 11, 1988 and any amendments or supplements thereto.  (Ord. 1195-88.  Passed 4-11-88.)