For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, limited partnership association, professional association, partnership with limited liability, limited liability company, unincorporated association, business trust, real estate investment trust, joint venture, joint adventure or any other form of unincorporated enterprise, owned by two or more persons.
BOARD OF ADJUDICATION. The Board created by and constituted as provided in § 36.31(A).
BOARD OF TAX APPEALS. The Board created by and constituted as provided in § 36.31(B).
BUSINESS. An enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, association, corporation, trust or any other entity.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, and this state, or any other state, territory, or foreign country or dependency.
DIRECTOR OF FINANCE AND RECORDS. The Director of Finance and Records of the Municipality of New Lebanon, or the person executing the duties of the aforesaid Director of Finance and Records.
DOMICILE. The status or attribution of being a permanent resident within the Municipality of New Lebanon. Domicile is manifested by the individual manifesting an intent compatible with establishing a permanent place of abode. Such intent may be manifested by voter registration, driver’s license address, ownership of real property, as well as other actions that indicate an intent to establish a permanent connection with the Village of New Lebanon. A person is presumed to have established a domicile in the Village of New Lebanon if they have maintained a place of abode within the municipality for a total of 183 days or more within any 12 month period.
EMPLOYEE. One who works for wages, salary, commission, or other type 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.
FISCAL YEAR
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An accounting period of 12 months or less ending on any day other than December 31.
FORM 2106. Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
GENERIC FORM. An electronic or paper form designed for reporting estimated income taxes and annual income tax liability that is not prescribed by the Director of Finance and Records for the reporting of the income tax.
GROSS RECEIPTS. The total income from any source whatsoever required to be included in the return.
INCOME FROM A PASS-THROUGH ENTITY. Partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of income from other pass-through entities.
INTANGIBLE INCOME. Income of any of the following types: income yield, interest, dividends, or other income arising from the ownership, sale, exchange or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in R.C. Chapter 5701.
INTERNET. The international computer network of both federal and non-federal interoperable packet switched data networks, including the graphical sub-network now know as the world wide web.
LIMITED LIABILITY COMPANY. A limited liability company formed under R.C. Chapter 1705 or under the laws of another state.
NET PROFIT. The net gain from the operation of a business, excluding capital gains and losses, after provision for all ordinary and necessary expenses paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, adjusted to the requirements of this chapter.
NONRESIDENT. Any individual who is not a resident as herein defined.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. A person other than a corporation not having a place of business within the municipality.
OTHER ACTIVITY. An undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, rental of real and personal property and a business conducted by a trust or guardianship estate.
OTHER PAYER. Any person that pays an individual any item, including the taxable income of the individual, other than the individual's employer or that employer's agent.
OWNER'S PROPORTIONATE SHARE. The ratio of (a) each owner of a pass-through entity's income from the pass-through entity that is subject to taxation by the municipal corporation, to (b) the total income from that entity of all owners whose income from the entity is subject to taxation by the municipal corporation.
PASS-THROUGH ENTITY. A partnership, limited liability company, S corporation, or any other class of entity, the income or profits from which are given pass-through treatment under the Internal Revenue Code.
PERSON. An individual (natural person), partnership, association, or corporation. Whenever used in any section prescribing and imposing a penalty, the term PERSON includes an officer or employee of a corporation, or a member, partner or employee of an association, who, as such officer, employee, partner or member, is under a duty to perform the act in respect of which the violation occurs.
PLACE OF BUSINESS. Any bona fide office (other than mere statutory office), factory, warehouse, or other space which is used by the taxpayer in carrying on a business activity.
RESIDENT. An individual domiciled in the Municipality of New Lebanon as defined in § 36.21 herein. Any person who owns, rents, leases or maintains a place of abode within the municipality, exclusive of being a resident at a nursing home, hospital, or other care facility shall be deemed to be a “resident.” Individuals at a hospital, nursing home care, private residents care shall be deemed to be temporarily within the Municipality of New Lebanon and their legal residence shall be deemed to be their domicile and place of abode prior to becoming a patient at the facility in New Lebanon.
RESIDENT UNINCORPORATED BUSINESS ENTITY. A person other than a corporation having a place of business within the municipality.
RETURN PREPARER. Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report or other document for or on behalf of the taxpayer.
SCHEDULE C. Internal Revenue Service Schedule C of Form 1040 filed by a taxpayer pursuant to the Internal Revenue Code.
TAXABLE INCOME. Gross wages, salaries, and other compensation paid by an employer or employers before any deductions, other than ordinary and necessary business expenses in the same manner as provided by the Internal Revenue Code, and/or net profits as herein defined.
TAXABLE YEAR. The calendar year, or the fiscal year on the basis of which the 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 the return is required to be made. Unless approved by the Director of Finance and Records, the taxable year of a wage earner shall be a calendar year.
TAXPAYER. A person, whether an individual, association, corporation or other entity, required hereunder to file a return or pay a tax. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
('80 Code, § 93.02) (Ord. 741, passed 4-3-73; Am. Ord. 2004-15, passed 10-19-04; Am. Ord. 2011-12, passed 12-20-11)