As used in this chapter, unless the context clearly indicates or requires a different meaning
(a) “Administrator” means the individual designated by this chapter, whether appointed or elected, to administer and enforce this chapter.
(b) “Association” means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(c) “Board of Review” means the Board established by and constituted as provided in Section 880.12.
(d) “Business” means 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 other entity, including, but not limited to, the renting or leasing of property whether real, personal or mixed.
(e) “Corporation” means a corporation or joint stock association organized under the laws of the United States, the State, or any other state, territory or foreign country or dependency.
(f) “Employee” means a person who works for wages, salary, commission or another type of compensation in the service of an employer.
(g) “Employer” means an individual, partnership, association, corporation, governmental body, unit or organization or any other entity, whether or not organized for profit, who or that employs one or more persons on the basis of salary, wage, commission or another type compensation.
(h) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(i) “Gross receipts” means the total income from any source.
(j) “Net profits” means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable 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 the tax imposed by this chapter and Federal, State and other taxes based on income exclusive of the amount of the State franchise tax computed on the net worth basis, and, in the case of an association, without deduction of salaries paid to partners and other owners, and otherwise adjusted to conform to this chapter.
(k) “Nonresident” means an individual domiciled outside the Municipality.
(l) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business in the Municipality.
(m) “Person” means a natural person, partnership, fiduciary, association or corporation. Whenever used in a clause prescribing and imposing a penalty, “person,” as applied to an unincorporated entity, means the partners or members thereof and, as applied to a corporation, means the officers thereof.
(n) “Place of business” means a 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 or her regular employees regularly in attendance.
(o) “Resident” means an individual domiciled in the Municipality.
(p) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business in the Municipality.
(q) “Taxable income” means wages, salaries and other compensation paid by an employer before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter.
(r) “Taxable year” means the calendar year or the fiscal year upon 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.
(s) “Taxpayer” means a person, whether an individual, partnership, association, corporation or other entity, required by this chapter to file a return or pay a tax.
(Ord. 11-79. Passed 5-14-79.)