181.01 DEFINITIONS.

   As used in this chapter, unless the context clearly indicates otherwise:

   (a)   “Adjusted Federal Taxable Income” means a “C” corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “Adjusted Federal Taxable Income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.

   (b)   "Association" means a partnership, limited partnership, limited liability company, Sub-S Corporation as defined in the Federal Tax Code, 26 USC 1361, or any other form of unincorporated enterprise owned by one or more persons.

   (c)   "Board of Review" means the Board created by and constituted as set forth in Section 880.12 .

   (d)   "Business" means an enterprise, activity, profession, public utility, public service, or undertaking of any nature conducted for profit, or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or other entity.

   (e)   "Corporation" means a corporation or joint stock association organized under the laws of the United States, the State or any other state, territory, foreign country or dependency, but not including Sub-S Corporations.

   (f)   "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.

   (g)   "Employee" means one who works for income, wages, salary, commission or other type of compensation in the service of an employer, and under the control of, an employer.

   (h)   "Employer" means an individual, partnership, association, corporation (including a corporation not for profit), governmental agency, board, body, bureau, department, sub-division, or unit or any other entity who or that employs one or more persons on an income, salary, wage, commission or other compensation basis whether or not such employer is engaged in business, or that provides any source taxable income.

   (i)   Fiduciary" means a guardian, trustee, executor, administrator, or any other person acting in any fiduciary capacity for any individual, trust or estate.

   (j)   "Fiscal Year" means an accounting period of twelve months ending on any day other than December 31. Only fiscal years accepted by the Internal Revenue Service for federal income tax purposes may by used for the Village of North Kingsville tax purposes.

   (k)   “Generic Form” means an electronic or paper form designated for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on the Village of North Kingsville”s regular tax return and estimated payment forms and refund request forms, and are in a similar format that will allow processing of the generic forms without altering the Village”s procedures for processing forms.

   (l)   "Gross Receipts" means the total revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.

   (m)    "Income" means all monies, subject to limitations imposed by Ohio R.C. Chapter 718, derived from any source whatsoever, including but not limited to:

      (1)   All salaries, income, qualifying wages, commissions, and other compensation from whatever source received by residents of the Village of North Kingsville, including distributive shares of an unincorporated business entity or association against which the Village of North Kingsville municipal income tax is not already levied.

      (2)   All salaries, income, qualifying wages, commissions, and other compensation from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the Village of North Kingsville.

      (3)   The portion attributable to the Village of North Kingsville of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the Village of North Kingsville.

   (n)   “Income Tax Clerk” means the individual designated by this chapter to administer and enforce the provisions of this chapter. The Income Tax Clerk shall be responsible to, and function as, an assistant to the Clerk-Treasurer.

   (o)   "Net Profits", for taxable years prior to 2004, means the net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary and necessary expenses incurred in the conduct thereof either paid or accrued in accordance with the accounting system (i.e., either cash or accrual) used by the taxpayer for Federal income tax purposes, providing such accounting method does not conflict with any provision of this chapter or Rules and Regulations that the Income Tax Clerk has adopted or may adopt and without deduction of taxes imposed by this chapter, Federal, State or other taxes based on income, or in the case of an unincorporated entity, without deduction of salaries or withdrawals of partners or other owners. (For taxable years 2004 and later, see “adjusted federal taxable income”.)

   (p)   "Nonresident" means an individual domiciled outside the Village of North Kingsville.

   (q)   "Nonresident Unincorporated Business Entity" means an unincorporated business entity not having any office or place of business within the Village of North Kingsville.

   (r)   "Other Entity" means any person or unincorporated body not previously named or defined and includes fiduciaries located in the Village of North Kingsville.

   (s)   "Pension" means income earned or received, as a result of retirement, from employment and/or from an IRS qualified retirement plan and which is generally, although not exclusively, reported to the taxpayer by the payer on a form 1099-R or similar form.

   (t)   "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to a corporation, the officers thereof.

   (u)   "Place of Business" means 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 employees or agents.

   (v)   "Resident" means an individual domiciled in the Village of North Kingsville.

   (w)   "Resident Unincorporated Business Entity" means an unincorporated business entity having an office or place of business within the Village of North Kingsville.

   (x)   "Taxable Year" means the calendar year, or the fiscal year ending during such calendar year, upon 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 such return is required to be made. Unless another accounting period is approved by the Income Tax Clerk the taxable year of an individual shall be a calendar year.

   (y)   "Taxpayer" means a person, whether an individual, partnership, association or any 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.
(Ord. O-04-038. Passed 7-6-04.)