As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
(a) "Association" means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Business" means an enterprise, activity, profession, or undertaking of any nature conducted for profit, whether being an individual, partnership, association, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed.
(c) "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.
(d) "Employer" means an individual, co-partnership, association, corporation, governmental body or unit or agency, or any other entity, whether or not organized for profit, which employees one or more persons on a salary, wage, commission, or other compensation basis.
(e) "Net profits" means the net gain from the operation of a business, profession, or enterprise after provision for reasonable costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with a responsible accounting system, and without deduction of taxes imposed by this chapter or federal or state taxes based on income.
(f) "Nonresident" means an individual domiciled outside the Village of Milan.
(g) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Village of Milan.
(h) "Person" means every natural person, co-partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person", as applied to associations and co-partnerships shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(i) "Resident" means an individual domiciled in the Village of Milan.
(j) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Village of Milan.
(Ord. 033-5-96. Passed 5-28-96.)
(k) "Salaries, wages, commissions, and other compensation" means the total compensation paid to an individual on an hourly, daily, weekly, monthly, annual or other basis, including but not limited to the following: severance or termination pay, wage continuation payments made as a result of early retirement termination, wage continuation payments made as a result of sickness or temporary disability, vacation or holiday pay, employee contributions to tax sheltered annuities or into employer or third party trusts or pension plans as permitted by IRS and which may be excludable from wages for federal tax purposes, employee contributions to “Cafeteria Plans” as permitted by IRS and which may be excludable from wages for federal tax purposes, ordinary income portion of stock options or employee stock purchase plans, supplemental unemployment benefits (SUB Pay), strike pay, jury duty pay, working condition fringe benefits subject to tax by IRS, guardian, executor, or administrator fees, bonuses, ordinary income portion of lump sum distributions which are not “rolled over” into an IRA by the recipient; provided, however, Social Security payments and other payments made from a retirement plan shall be excluded, and including income derived from gaming, wagering, lotteries or schemes of chance.
(Ord. 033-5-96. Passed 5-28-96.)
(l) "Tax Administrator" is the individual designated and appointed under the provisions of this chapter to administer and enforce the tax.
(m) "Taxpayer" means a husband and wife who have filed a joint Federal income tax return, a person, whether an individual, co-partnership, association, or any corporation or other entity required hereunder to file a return or to pay a tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 844-7-90. Passed 7-10-90)