As used in this chapter:
(a) “Assignment” means the assignment, made by a resident of a municipality, of a claim for a refund due from another taxing municipality granting credit to nonresidents thereof.
(b) “Association” means a partnership, limited partnership, limited liability company, subchapter-S corporation, or any other form of unincorporated enterprise, owned by two or more persons.
(c) “Board of Review” means the Board created by and constituted as provided in Section 880.13.
(d) “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity. Income from rentals shall be deemed the conducting of a “business” and net rental income may be made subject to the provisions hereof in accordance with rules and regulations adopted as provided in Section 880.08(b).
(e) “City “ means the City of Northwood, Wood County, Ohio.
(f) “Commissioner of Taxation” or “Commissioner” means the person so designated and appointed by the Mayor and approved by Council or the person executing the duties of the aforesaid Commissioner.
(g) “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 or foreign country or dependency, except sub-chapter S corporation.
(h) “Employee” means a person who works for wages, salary, commission or other type of compensation in the service of an employer.
(i) “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 compensation basis.
(j) “Fiscal year” means an accounting period of twelve months ending on any day other than December 31.
(k) “Net profits” means the net gain or loss from the operations of a business, profession, enterprise or other activity, including rental or leasing, patents, royalties, and copyrights, after provision for all ordinary and necessary expenses, either paid or accrued, in accordance with the accounting system used by the taxpayer for federal tax purposes, or a system approved by the Commissioner, without deduction of taxes imposed by this chapter or 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, and otherwise adjusted to the requirements of this chapter and regulations promulgated pursuant to this chapter.
(l) “Nonresident” means an individual domiciled outside the City.
(m) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(n) “Office.” See “Place of business.”
(o) “Pass-through entity” means 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.
(ORC 718.14(A)(2))
(p) “Pension” means income earned or received as a result of retirement from employment from an IRS qualified retirement plan and which is generally, although not exclusively, is reported to the taxpayer by the payor on a Form 1099-R or similar form.
(q) “Person” means any 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, means the partners or members thereof, and as applied to a corporation, the officers thereof.
(r) “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 a taxpayer in carrying on any business activity individually or through one or more agents or employees.
(s) “Rental or lease income” means income from the rental or lease of real or personal property in an amount of at least one hundred dollars ($100.00) per month in gross rents or lease receipts.
(t) “Resident” means an individual domiciled in the City. An individual may have multiple residences but only one domicile. Factors considered in determining an individual's domicile are, but not limited to, voter registration, abandonment of former domicile, registration of motor vehicles, driver's license, location of family, attendance in schools by family members and Federal, state and municipal tax returns filed.
(u) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(v) “Salaries, wages, commissions and other compensation” means the total compensation paid to an individual in cash or in kind on an hourly, daily, weekly, monthly, annual or other basis, including, but not limited to, the following: severance or termination pay; wage continuation payments made as a result of early retirement or employment termination; wage continuation payments made as a result of sickness or temporary disability, and whether paid by the recipient's employer or by a third party; vacation or holiday pay; tips or gratuities received; group-term insurance premiums paid on an employee's behalf; employee contributions to tax-sheltered annuities, non-qualified pension plans, or into employer or third-party trusts or pension plans as permitted by the IRS and which may be excludable from wages for Federal tax purposes; the ordinary income portion of stock options or employee stock purchase plans; supplemental unemployment benefits (SUB PAY); jury duty pay; strike pay; employer or employee contributions or amounts credited to non-qualified pension plans or deferred compensation plans at the time of dererral and to the extent subject to the Medicare Tax; working conditions fringe benefits and unemployment compensation subject to tax by IRS; guardian, executor, conservator trustee or Commissioner fees; bonuses; the ordinary income portion of lump sum distributions which become subject to Federal tax because the recipient did not roll over the distribution within the time required by IRS.
(w) “Taxable year” means the calendar year, or the fiscal year upon the basis of which 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 made.
(x) “Taxing municipality” means any municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals and on the net profits earned from the operation of a business, profession or other activity.
(y) “Taxpayer” means a person, whether an individual, partnership, association, corporation or other entity, subject to the tax imposed by this chapter or required hereunder to file a return or pay a tax.
(z) The singular includes the plural and masculine includes the feminine and the neuter.
(Ord. 94-58. Passed 11-22-94; Ord. 2004-5. Passed 2-12-04.)