As used in this chapter, unless the context clearly indicates or requires a different meaning:
(1) "Administrator" means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter, or the Director of Finance until such time as an Administrator is appointed.
(2) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(3) "Board of Review" means the board created by and constituted as provided in Section 880.13.
(4) "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, including, but not limited to, the renting or leasing of property, real, personal or mixed.
(5) "Business allocation" means the portion of net profits to be allocated to the Municipality as having been made in the Municipality, either under a separate accounting method, or under the three-factor formula of property, payroll and sales, provided for in Section 880.03.
(6) "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.
(7) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(8) "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.
(9) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(10) "Gross receipts" means the total income from any source whatsoever.
(11) "Municipality" means the City of Norton, Summit and Wayne Counties, Ohio.
(12) "Net profits" means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable 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, Federal, State and other taxes, based on income exclusively of the amount of Ohio franchise tax computed on the net worth basis, 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.
(13) "Nonresident" means an individual domiciled outside of the Municipality.
(14) "Nonresident unincorporation business entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(15) "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, means the partners or members thereof, and as applied to a corporation, the officers thereof.
(16) "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.
(17) "Resident" means an individual domiciled in the Municipality.
(18) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Municipality.
(19) "Taxable income" means any and all income or compensation earned or received by an individual or an entity from whatever source before any deduction, that the City is not prohibited from taxing by Federal law or State law, or that is not specifically exempted under Section 880.03(c) of this chapter. "Taxable income" shall include, but not be limited to wages, salaries, commissions, profits, fees, lottery winnings and winnings from any and all types of gambling. "Taxable income" shall include the net profits from the operation of a business, profession or other enterprise or activity. Taxable income shall be adjusted in accordance with the provisions of this chapter and any rules and regulations duly adopted under this chapter.
(20) "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 required to be made.
(21) "Taxpayer" means a person required hereunder to file a return or pay a tax.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)