For the purpose of these rules and regulations, the following definitions shall apply unless the context clearly indicates or requires a different meaning. In all definitions and these regulations, the singular shall include the plural and the masculine shall include the feminine and the neuter.
ASSOCIATION. A partnership, cooperative, limited partnership, or any other form of unincorporated enterprise owned by two or more persons.
BOARD. The Board of Review provided for by § 40.13.
BUSINESS. An enterprise, cooperative 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. The ordinary administration of a decedent's estate by the executor or administrator, and the mere custody, supervision, and management of trust property under passive trust, whether intervivos or testamentary, unaccompanied by the actual operation of a business as herein defined shall not be construed as the operation of a business.
BUSINESS ALLOCATION. The portion of net profits to be allocated to the village as having been made in the village, either under separate accounting method, or under the three factor formula of property, payroll, and sales provided in § 40.03.
COMMISSIONER or TAX COMMISSIONER. The Commissioner of the Department of Taxation of the village or the person executing the duties of said Commissioner.
CORPORATION. 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.
EMPLOYEE. One who works for wages, salary, commission, or other types of compensation in the service of an employer. Any person upon whom an employer is required to withhold for either federal income or social security or on whose account payments are made under the Ohio Worker's Compensation law shall prima facie be an employee.
EMPLOYER. An individual, partnership, association, corporation (including a corporation not-for-profit), governmental agency, board, body, bureau, department, subdivision, or unit, or any other entity, who or that employs one or more persons on a salary, wage, commission, or other compensation basis whether or not such employer is engaged in business. It does not include a person who employs only domestic help for such person's private residence.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31. Only fiscal years accepted by the Internal Revenue Service for federal income tax purposes may be used for village tax purposes.
GROSS RECEIPTS. Total income from any source whatsoever.
NET PROFITS. A net gain from the operation of a business, profession, enterprise, or other activity 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 deduction of taxes imposed by this ordinance, federal, state, and other taxes based on income; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of the ordinance and this appendix.
NONRESIDENT. An individual domiciled outside of the village.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. One not having an office or place of business within the village.
ORDINANCE. Ordinance 1973-7-14, enacted by the Council and any amendments and supplements thereto, effective January 1, 1974; that is, Chapter 40 of this code or ordinances.
PERSON. Every natural person, partnership, fiduciary, association, corporation, or other entity. Whenever used in a clause prescribing or imposing a penalty, PERSON as applied to any unincorporated entity shall mean the partners or members thereof, and as applied to a corporation, the officers thereof, and in the case of any unincorporated entity or corporation not having any partner, member, or officer within the village, any employee or agent of such unincorporated entity or corporation who can be found within the corporate limits of the village.
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 village.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the village.
TAXABLE INCOME. Wages, salaries, and other compensation paid by an employer or employers before deductions of any kind, and/or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of the ordinance and these regulations.
TAXABLE YEAR. The calendar year, or the fiscal year, used as the basis on which net profits are to be computed under the ordinance, 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.
TAXPAYER. An individual, association, corporation, or other entity required by the ordinance to file a return and/or to pay a tax.
VILLAGE. The village of New Bremen.