As used in these Rules and Regulations, the following words shall have the meaning ascribed to them in this Article, unless a different meaning is clearly required. Taxpayers should refer to Ohio Revised Code Chapter 718 for additional information on these definitions and definitions that may not be included here.
ASSESSMENT means a written finding by the tax administrator that a person has underpaid municipal income tax, or owes penalty and interest, or any combination of tax, penalty or interest, to the municipal corporation that commences the person's time limitation for making an appeal to the Local Board of Tax review pursuant to section 718.11 of the Ohio Revised Code, and has "ASSESSMENT" written in all capital letters at the top of such finding. Assessment does not include an informal notice denying a request for refund, a billing statement notifying a taxpayer of current or past due balances, a request for additional information, a notification to the taxpayer of mathematical errors or the tax administrator's other written correspondence to a person or taxpayer that does not commence the person's time limitation for making an appeal to the local board of tax review.
AUDIT means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax.
BUSINESS or DIRECT ACCOUNT means an account established for an enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation or any other entity, including but not limited to the leasing of property, real, personal or mixed.
CITY means the City of New Carlisle.
LOCAL BOARD OF TAX REVIEW means the entity created under ORC 718.11.
NON RESIDENT means an individual that is not a resident of the municipality.
ORC means Ohio Revised Code.
PERSON includes individuals, firms, companies, joint stock companies, business trusts, estates, trusts, partnerships, limited liability partnerships, limited liability companies, associations, C corporations, S corporations, governmental entities, and any other entity.
RESIDENT means an individual who is domiciled in the municipal corporation as determined under ORC 718.012.
RESIDENT UNINCORPORATED BUSINESS ENTITY means an unincorporated business entity having a place of business within the City or doing business with the City.
TAX ADMINISTRATOR means the individual charged with direct responsibility for administration of an income tax levied by a municipal corporation in accordance with this chapter, and also includes the following:
(1) A municipal corporation acting as the agent of another municipal corporation;
(2) A person retained by a municipal corporation to administer a tax levied by the municipal corporation, but only is the municipal corporation does not compensate the person in whole or in part on a contingency basis.
(3) The Central Collection Agency or the Regional Income Tax Agency or their successors in interest, or another entity organized to perform functions similar to those performed by the Central Collection Agency and the Regional Income Tax Agency.
Tax Administrator does not include the Tax Commissioner.
TAX COMMISSIONER means the Tax Commissioner appointed under Section 121.03 of the ORC.
TAXPAYER means an individual or an officer of any unincorporated enterprise, any corporation, or any other entity, required hereunder to file a return or pay a tax.
WITHHOLDING ACCOUNT means an account established to accept payments of City of New Carlisle income taxes withheld by an employer, whether mandated because of work location or as a courtesy to a resident employee.