As used in this chapter:
(a) "Adjusted Federal Taxable Income" means a "C" Corporation's Federal income tax 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 R.C. 5745.03 or to the net profit from a sole proprietorship;
(b) "Administrator" means the individual designated by the Mayor to administer and enforce this chapter.
(c) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(d) "Board of Review" means the Board established by and constituted as provided in Section 880.32.
(e) "Business" means an enterprise, activity, profession or undertaking of any kind conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, excluding, however, all nonprofit corporations which are exempt from the payment of Federal income tax.
(f) "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.
(g) "Employee" means one who works for wages, salary, commission or another type of compensation in the service of an employer.
(h) "Employer" means 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 basis of compensation.
(i) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(j) "Generic Form" means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or requests for refunds, which contain all the information required on the regular tax return, estimated payment forms, and request for refund forms, and are in a similar format that will allow processing of the generic forms without altering the procedures for processing forms.
(k) "Gross receipts" means the total income from any source.
(l) "Intangible Income" follows the definition per Ohio R.C. 718.01(A)(5);
(m) "Net profits" means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary 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 taxes imposed by this chapter and Federal, State and other taxes based on income and, in the case of an association, without deduction of salaries paid to partners and other owners. For tax years 2004 and later, see "adjusted federal taxable income."
(n) "Nonresident" means an individual domiciled outside the City.
(o) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the City.
(p) "Person" means a natural person, partnership, fiduciary, association or corporation. When 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, the officers thereof.
(q) "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 or her regular employees regularly in attendance.
(r) "Qualifying Wage" follows the definition as set forth in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. "Qualifying Wage" represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of "qualifying wage" shall not be taxes by the municipality. This definition is effective January 1, 2004, for taxable years 2004 and later.
(s) "Resident" means an individual domiciled in the City.
(t) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the City.
(u) "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.
(v) "Taxable year" means the calendar year, or the fiscal 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.
(w) "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. 1988-147. Passed 7-18-88; Ord. 09-81. Passed 7-21-09.)