As used in the chapter, the following words shall have the meaning ascribed to them in this section except as and if the context clearly indicates or requires a different meaning:
(a) “Association” means a partnership, limited partnership, subchapter S Corporations as defined in the Federal Tax Code, 26 USC 1361, or limited liability company, or any other form of unincorporated enterprise, owned by two or more persons.
(Ord. 45-95. Passed 12-19-95.)
(b) “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
(c) “Corporation” means a corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency.
(d) “Employee” means an individual whose earnings are subject to the withholding of federal income tax or social security tax.
(e) “Employer” means an individual, partnership, limited partnership, association, corporation, governmental body, unit or agency, or any other entity who or that employs one or more persons on a salary, wage, commission or other compensation basis.
(f) “Gross receipts” means the total income from any source whatsoever.
(Ord. 10-95. Passed 6-6-95.)
(g) “Net profits” means the net from the operation of a business, profession or enterprise after provision for all costs and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to Reserve for Bad Debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal and State Taxes based on income, and without deducting taxes imposed by this chapter, and in case of an association, without deduction of salaries paid to partners and other owners.
(Ord. 45-95. Passed 12-19-95.)
(h) “Non-resident” means an individual, partnership, limited partnership, corporation association or other entity domiciled outside the Village of North Baltimore.
(i) “Other entity” means any person or unincorporated body not previously named or defined and includes inter alia, fiduciaries located within the Village of North Baltimore.
(j) “Person” means every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any association, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(k) “Resident” means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village of North Baltimore.
(Ord. 45-95. Passed 12-19-95.)
(l) “Taxable income” means wages, salary, and other compensation paid by an employer or employers before any deductions; or the net profits from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter; or any other income described elsewhere in this chapter, and including lottery winnings and winnings from any and all types of gambling. (Ord. 04-08. Passed 4-6-04.)
(m) “Taxpayer” means a person, whether an individual, partnership, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder. (Ord. 10-95. Passed 6-6-95.)
(n) “Designated collecting agent; tax collecting agent” means a person, firm or entity specializing in the collection of municipal income tax, authorized by Council to administer this tax.
(o) “Village Tax Coordinator” means the Village Finance Officer or other person appointed by the Mayor, with approval of Council, who shall serve as the Village Tax Coordinator charged with the responsibility, as the local person, to work with the Designated Collecting Agent on all tax administration matters.
(Ord. 45-95. Passed 12-19-95.)
The singular shall include the plural and the masculine shall include the feminine and the neuter. (Ord. 10-95. Passed 6-6-95.)