For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMINISTRATOR. The individual designated by this subchapter, appointed by the Mayor, approved by the Village Council, to administer and enforce the provisions of this subchapter.
ASSOCIATION. A partnership, limited partnership, limited liability company, Chapter S Corporation as defined in the federal tax code, 26 USC 1361, or any other form of unincorporated enterprise, owned by two or more persons.
BOARD OF REVIEW. The Board created by and constituted as provided in § 38A.12.
BUSINESS. 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.
CORPORATION. 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, but not including Chapter S Corporations.
DOMICILE. The permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
EMPLOYEE. One who works for wages, salary, commission or other type of compensation in the service of an employer.
EMPLOYER. 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.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GROSS RECEIPTS. The revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.
INCOME.
(1) All salaries, wages, commissions, other compensation and other income from whatever source received by resident individuals, including but not limited to:
(a) Lottery, gambling and sports winnings, and games of chance. No deductions shall be allowed against income from lottery, gambling and sports winnings, and games of chance unless, for federal income tax purposes, the taxpayer is considered a professional gambler, and then deductions as specified for federal tax purposes shall be allowed for gambling and sports winnings.
(2) All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the village.
(3) The portion attributable to the village 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.
NET PROFITS. A net gain from the operation of a business, profession, enterprise, or other activity after provisions 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 subchapter, 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 subchapter. Net profits shall include any amount or value received, realized, or recognized in a sale or other disposition of tangible personal property or real property used in business, in excess of book value.
NON-RESIDENT. An individual domiciled outside the village.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the village.
PERSON. 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 corporations, the officers thereof.
PLACE OF BUSINESS. 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 agents or employees regularly in attendance.
RESIDENT. An individual domiciled in the village.
RESIDENT UNINCORPORATED BUSINESS
ENTITY. An unincorporated business entity having an office or place of business within the village.
TAXABLE INCOME. Income minus the deductions and credits allowed by this subchapter.
TAXING MUNICIPALITY. Any municipal corporation or Joint Economic Development District levying a municipal or Joint Economic Development District income tax on income salaries, wages, commissions and other compensation earned or received by individuals, and on the net profits earned from the operation of a business, profession or other activity.
TAXABLE YEAR. The calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this subchapter, and, in the case of a return for the fractional part of a year, the period for which such return is required to be made.
TAXPAYER. A person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. 623, passed 11-16-71; Am. Ord. 13-2001, passed 5-21-01; Am. Ord. 22-02, passed 9-3-02; Am. Ord. 09-2012, passed 8-6-12)