As used in this chapter, unless the context clearly indicates or requires a different meaning:
(a) The singular includes the plural and the masculine includes the feminine and the neuter. (Ord. 31-96. Passed 6-11-96.)
(aa) “Adjusted federal taxable income” means a “C” Corporation’s federal taxable income 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. (ORC) 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on and after January 1, 2004.
(Ord. 83-2004. Passed 12-28-04.)
(b) “Administrator” means the person or persons who may be designated by Council to act in the capacity of Administrator of the Income Tax.
(c) “Association” means any partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(d) “Board of Review” means the Board created by and constituted as provided in Section 880.49.
(e) “Business” means any 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, excluding, however, all nonprofit corporations exempted from payment of Federal Income Tax. The ordinary administration of a decedent’s estate by an executor or administrator and the mere custody, supervision and management of trust property under passive trust, whether inter vivos or testamentary, unaccompanied by the actual operation of a business as otherwise herein defined, shall not be construed as the operation of a business, but the fees collected by the trustee, custodian, executor or administrator shall be income taxable under this chapter.
(f) “Corporation” means an organization constituted under and complying with the general corporation laws or other corporation laws of the State or a joint stock association thereunder or a corporation or joint stock association as defined by the laws of the United States of America or any other state, territory, foreign country or dependency.
(g) “Employee” means one who works for wages, salary, commission or other 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 organized for profit or not, who or which 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. Only fiscal years accepted by the Internal Revenue Service of the United States of America for Federal Income Tax purposes may be used for the purposes of this chapter.
(j) “Fundamental change” means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy, and reorganizations such as mergers, consolidations, acquisitions, transfers or changes in identity, form or organization.
(k) “Gross receipts” means the total income from any source.
(Ord. 31-96. Passed 6-11-96.)
(kk) “Intangible income” means intangible income as defined in Ohio R.C. 718.01(A)(5). (Ord. 83-2004. Passed 12-28-04.)
(l) “Manager” means any of the employer’s officers, responsible persons, employees having control, or supervision and employees charged with the responsibility of filing the return, paying taxes and otherwise complying with this chapter.
(Ord. 31-96. Passed 6-11-96.)
(m) “Net profits” for taxable years prior to 2004 means the 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 or of 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 taxable years 2004 and later, net profits shall mean “adjusted federal taxable income”. (See “adjusted federal taxable income”.) (Ord. 83-2004. Passed 12-28-04.)
(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 within the City.
(p) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause imposing and prescribing 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.
(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 regular employees regularly in attendance.
(Ord. 31-96. Passed 6-11-96.)
(qq) “Qualifying wage” means wages as defined 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, including non-qualified deferred compensation and stock options, from which municipal tax shall be deducted by the employer, and any wages not considered a part of “qualifying wage” shall not be taxed by the City. This definition is effective as of January 1, 2004 for taxable years 2004 and later. (Ord. 83-2004. Passed 12-28-04.)
(r) “Resident” means individual domiciled in the City.
(s) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(Ord. 31-96. Passed 6-11-96.)
(t) “Taxable income” means qualifying wages, salaries and other compensation paid by an employer or employers before any deduction of any kind and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter and winnings from lotteries, gaming, wagering or other schemes of chance.
(Ord. 83-2004. Passed 12-28-04.)
(u) “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.
(v) “Taxpayer” means a person, whether an individual, partnership, association, corporation or any other entity, required hereunder to file a return or pay a tax.
(Ord. 31-96. Passed 6-11-96.)