For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADJUSTED FEDERAL TAXABLE INCOME. A C corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute adjusted federal taxable income as if the pass-through entity was a C corporation. This definition does not apply to any taxpayer required to file a return under R.C. § 5745.03 or to the net profit from a sole proprietorship.
ASSOCIATION. A partnership, limited partnership, S corporation joint venture, or any other form of unincorporated enterprise, owned by two or more persons.
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.
CITY or MUNICIPALITY. The City of Mt. Healthy, Ohio.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country, or dependency.
DOMICILE. A principle residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though he may have more than one residence.
EMPLOYEE. One who works for wages, salary, commissions, or other types of compensation in the services of any employer.
EMPLOYER. An individual, partnership, association, corporation, governmental body, unit, or agency, or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission, or other compensation basis.
FINANCE DIRECTOR.
The person appointed to administer the municipality’s income tax ordinance and to direct the operation of the Municipal Income Tax Department or the person executing the duties of the Finance Director.
FISCAL YEAR. An accounting period of 12 months ending on any day other than December 31.
FORM 2106. Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
GENERIC FORM. An electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability 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 the information required to be submitted with the municipality’s prescribed returns, reports, or documents.
GROSS RECEIPTS. Total income of taxpayers from whatever source derived.
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.
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 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.
INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
INTERNET. The international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork know as the World Wide Web.
JOINT ECONOMIC DEVELOPMENT DISTRICT. Districts created under R.C. §§ 715.70 through 715.83, as amended from time to time.
LIMITED LIABILITY COMPANY. A limited liability company formed under R.C. Chapter 1705 or under the laws of another state.
MUNICIPALITY. A municipal corporation including the City of Mt. Healthy.
NET PROFITS. The net gain from all operations including those pertaining to capital gains and losses of a business, profession, or enterprise after provision for all ordinary and necessary expenses, except taxes imposed by this chapter, and federal and other taxes based on income, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, and, in the case of an association, without deduction of salaries paid to partners or the owners.
NONQUALIFIED DEFERRED COMPENSATION PLAN. A compensation plan described in I.R.C. § 3121(v)(2)(C).
NONRESIDENT. A person, whether an individual, association, corporation, or other entity, domiciled outside the city.
NONRESIDENT INCORPORATED BUSINESS ENTITY. An incorporated business entity not having an office or place of business within the city.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the city.
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.
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.
OWNER’S PROPORTIONATE SHARE. With respect to each owner of a pass-through entity, the ratio of (a) the owner’s income from the pass-through entity that is subject to taxation by the municipal corporation, to (b) the total income from that entity of all owners whose income from the entity is subject to taxation by that municipal corporation.
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.
PERSON. Includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity.
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 employees regularly in attendance.
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.
QUALIFIED PLAN. A retirement plan satisfying the requirements under I.R.C. § 401, as amended.
QUALIFYING WAGES. Wages, as defined in I.R.C. § 3121(a), without regard to any wage limitations, adjusted in accordance with R.C. § 718.03(A).
RESIDENT. A person, whether an individual, association, corporation, or other entity, domiciled in the city.
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.
RULES AND REGULATIONS. The rules and regulations as set forth in this chapter.
SCHEDULE C. Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE E. Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE F. Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
S CORPORATION. A corporation that has made an election under I.R.C. subtitle A, chapter 1, subchapter S for its taxable year.
TAX YEAR. The calendar year, or the fiscal year on the basis of which 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.
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.
TAXPAYER. A person subject to a tax on income levied by a municipal corporation. TAXPAYER does not include any person that is a disregarded entity or a qualifying subchapter S subsidiary for federal income tax purposes, but TAXPAYER includes any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
(‘74 Code, § 93.02) (Ord. 384-A, passed 4-1-71; Am. Ord. 90-914, passed 2-20-90; Am. Ord. 01-1348, passed 1-16-01; Am. Ord. 05-1469, passed 12-21-05)