As used in this 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, or any other form of unincorporated enterprise, owned by two or more persons.
(b) “Board of Appeals” means the five member board, as provided in Section 181.15.
(c) “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 either real property, personal property or both.
(d) “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.
(e) “Domicile” means a principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though he may have more than one residence.
(f) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(g) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(h) “Form 2106" means an Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(i) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income.
(j) “Gross receipts” means the sum total of all income from whatever source derived.
(k) “Intangible income” means an income of any of the following types: income yield, interest, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money, or credits as those terms are defined in Chapter 5701 of the Ohio Revised Code.
(l) “Internal Revenue Code” means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(m) “Internet” means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the world wide web.
(n) “Municipality” means the City of Norwood, Ohio.
(o) “Net profits” means the net gain from all operations 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 ordinance, federal, state and other taxes based on income, exclusive 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.
(p) “Non-resident” means any person who is not a resident as herein defined.
(q) “Other payer” means any person that pays an individual any item included in the taxable income of the individual, other than the individual's employer or that employer's agent.
(r) “Person” means every natural person, partnership, fiduciary, association, corporation or other entity. 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 corporations, the officers thereof.
(s) “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 regular employees.
(t) “Resident” means an individual or person, association, corporation or other entity domiciled or having a place of business in the City of Norwood.
(u) “Return preparer” means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
(v) “Schedule C” means Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(w) “S Corporation” means an entity designated as a Subchapter S Corporation under the Internal Revenue Code, treated as a corporation for purposes of the Municipal tax.
(x) “Tax Commissioner” means the Tax Commissioner of the City of Norwood, Ohio or the person executing the duties of the Tax Commissioner as described within this chapter.
(y) “Tax Department” means the Earnings Tax Department of the City of Norwood, a subdivision of the office of the City Treasurer of the City of Norwood, Ohio.
(z) “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.
(aa) “Taxpayer” means a person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
(bb) The singular shall include the plural, and the masculine shall include the feminine and the neuter and all periods set forth shall be inclusive of the first and last mentioned dates.
(Ord. 93-2000. Passed 12-12-00.)