As used in this chapter, the following words and terms shall have the meaning as prescribed to them in this section, except as and if the context clearly indicates or requires a different meaning.
(a) “Board of Review” means the Board of Review of the City of Napoleon, Ohio created by this chapter.
(b) “Business” means an activity, enterprise, operation, profession, trades, transaction, undertaking, or venture of any nature conducted or ordinarily conducted for gain, profit, or income including, but not limited to farming, leasing, and rental activities.
(c) “City” means the City of Napoleon, Ohio.
(d) “City tax” means the tax imposed by this chapter.
(e) “Salaries, wages, commissions, and other compensation” means the total compensation paid to an individual in cash or in kind 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 or employment termination; wage continuation payments made as a result of sickness or temporary disability and whether paid by the recipient’s employer or by a third party; vacation or holiday pay; tips or gratuities received; group term insurance premiums paid on an employee’s behalf to the extent taxed by the IRS; employee contributions to tax sheltered annuities, non-qualified pension plans, or into employer or third party trusts or pension plans as permitted by IRS and which may be excludable from wages for federal tax purpose; 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; moving allowances; guardian, executor, conservator, trustee, or administrator fees; bonuses; ordinary income portion of lump sum distributions which become subject to federal tax because the recipient did not roll over the distribution within the time required by IRS; cancellation of indebtedness to the extent taxed by IRS; income from bartering.
(f) "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, foreign country, or dependency, with exception to Sub-S Corporations.
(g) "Council" means the Council of the City of Napoleon, Ohio.
(h) "Department of Taxation" means the Department of Taxation of the City of Napoleon, Ohio, created by this chapter.
(i) "Employee" means an individual who is employed and whose compensation is subject to the tax imposed by this chapter.
(j) "Employer" means a person that employs one or more employees on a salary, wage, or other compensation basis.
(k) "Fiduciary" means a guardian, trustee, executor, administrator, or any other person acting in any fiduciary capacity for any individual, trust, or estate.
(l) "Finance Department" means the Finance Department of the City of Napoleon, Ohio.
(m) "Finance Director" means the Finance Director of the City of Napoleon, Ohio or his or her designee.
(n) "Individual" means a natural person.
(o) “Napoleon” means the City of Napoleon, Ohio.
(p) "Net profit" means the net gain from the operation of a business, profession, or other enterprise after provision for all expenses paid or incurred in the conduct thereof, including reasonable allowances for depreciation, depletion, and amortization and reasonable additions to reserve for bad debts, either paid or accrued, in accordance with recognized principles of accounting applicable to the accounting method regularly employed by the business and without deduction of federal or state taxes based on income and the tax imposed by this chapter.
(q) "Non-resident" means an individual, trust, or estate that is not a resident of the City of Napoleon, Ohio.
(r) "Other entity" means any agency, association, authority, body, commission, organization, or person not previously named or defined in this section, including, but not limited to, any governmental agency, authority, body, or commission.
(s) "Partnership" means an unincorporated business association including, but not limited to, a general partnership, limited partnership, syndicate, group, pool, or joint venture through or by means of which any business is carried on, but excluding a trust or estate.
(t) "Person" means an individual, fiduciary, partnership, corporation, or other entity. Whenever used in any clause prescribing and imposing a penalty, the word "person," as applied to any partnership, shall mean the partners or other owners thereof and, as applied to any corporation or other entity, shall mean the officers thereof.
(u) "Resident" means an individual, partnership, corporation, fiduciary, estate, trust, or other entity domiciled in or doing business in the City of Napoleon, Ohio.
(v) "Return" means the notifications and reports required to be filed pursuant to this chapter for the purpose of reporting the tax imposed by this chapter, including, but not limited to, taxpayer returns, employer returns, W-2 forms, declarations of estimated tax when so required, and any supporting documents.
(w) "Tax Administrator" means the person appointed to the position of Tax Administrator as set forth in this chapter.
(x) "Taxpayer" means a person subject to this chapter and required to file a return or pay the tax imposed by this chapter.
In all instances, the singular shall include the plural and the masculine gender shall include the feminine and neuter genders. (Ord. 091-08. Passed 1-5-09.)