For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural, and the masculine shall include the feminine and the neuter, and all periods set forth shall be inclusive of first and last mentioned dates.
ASSOCIATION. A partnership, limited partnership 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. It is intended hereby to specifically include the renting or leasing of property – real, personal or mixed.
CITY AUDITOR. The City Auditor, or his or her duly appointed agent, functioning under the jurisdiction of the City Auditor at all times.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the state or any other state, territory, foreign country or dependency.
EMPLOYEE. One who works for wages, salary, commission or other types of compensation in the service of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental 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 compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GROSS RECEIPTS. The total income of taxpayers from whatever source derived.
NET PROFIT. The net gain from the operation of a business, profession or enterprise or other activity, whether or not such business, profession enterprise or other activity is conducted for profit or is ordinarily conducted for profit, 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 deductions of taxes imposed by this subchapter, federal states or other tax based on income; and in the case of an association, without deduction of salaries paid partners, and other owners; and otherwise adjusted to the requirements of this subchapter.
NONRESIDENT. An individual who is not domiciled in the city.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the city.
OTHER ENTITY. Any person or unincorporated body not previously named.
PERSON. Every natural person, partnership, fiduciary, association or corporation or other entity. Wherever used in any clause prescribing and imposing a penalty, the term PERSON, as applied to any association, shall include the partners or members thereof, and as applied to corporations, the officers thereof.
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 regular employees regularly in attendance.
RESIDENT. An individual domiciled in the city.
TAXABLE INCOME. Gross wages, gross salaries and other compensation paid by an employer or employers before any deduction, commissions, net gambling and lottery winnings of $1,000 or more, tips, severance packages, rental income derived within the city and other income defined by statute as taxable, and/or net profit from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of the subchapter.
TAXABLE YEAR. The calendar year, or fiscal year, upon the basis of which net profits are to be computed under this subchapter and, in the case of a return for a fractional part of the year, the period for which such return is required to be made.
TAXPAYER. A person, whether an individual, association, corporation or other entity, required hereunder to file a return or pay a tax.
(Prior Code, § 15.01.02)