As used in this chapter certain terms and words are defined as follows:
(a) "Administrator" means the person appointed by the Mayor to administer and enforce this chapter.
(b) "Adjusted federal taxable income" shall have the same meaning a provided in the Ohio Revised Code. This definition is effective for tax years beginning on or after January l, 2004.
(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 775.45.
(e) "Business" means any enterprise, activity, profession or undertaking conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, excluding all nonprofit corporations which are exempt from the payment of Federal income taxes.
(f) "Corporation" means a corporation or joint stock association organized under the laws of the United States, this State or any other state, territory, foreign country or dependency.
(g) "Employee" means a person who works for a wage, salary, commission or other type of compensation in the service of an employer.
(h) "Employer" means an individual, partnership, association, corporation or 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 wage, salary, 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.
(j) "Fundamental change" means any substantial alteration by an employer including liquidation, dissolution, bankruptcy and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(k) "Gambling winnings" means all prizes, awards, and income derived from gaming, wagering, non-State sponsored lotteries or schemes of chance as reported on Internal Revenue Service Form W2-G, Form 5754 and/or any other form required by the Internal Revenue Service to report such prizes, awards and income.
(l) "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes, or annual municipal income tax liability, or requests for refunds, which contain all the information required on the Village's regular tax return, estimated payment form, and request for refund form, and are in a similar format that will allow processing of the generic forms without altering the Village's procedures for processing forms.
(m) “Gross receipts" means the total income from any source.
(n) "Intangible Income " means the same as provided in Ohio R.C. 718.01.
(o) "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.
(p) "Net profits," for taxable years prior to 2004, means a net gain from the operation of a business, profession, enterprise or other activity, after provisions have been made 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 the deduction of taxes imposed by this chapter or Federal, State and other taxes based on income and, in the case of an association, without the deduction of salaries paid to partners or other owners. For taxable years 2004 and later, see "adjusted federal taxable income."
(q) "Nonresident" means a person domiciled outside the Municipality.
(r) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business in the Municipality.
(s) "Occasional entrant" means a non-resident individual who works in the Village twelve (12) or fewer days, but excluding individuals who are entertainers or professional athletes, or the employees or other individuals who perform services on their behalf, or to promoters or booking agents of such entertainment events and sporting events.
(t) "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in a clause prescribing and imposing a penalty, "person," as applied to an unincorporated entity, means the partners or members thereof and, as applied to corporations, the officers thereof.
(u) "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 a business activity individually or through one or more of his or her employees regularly in attendance.
(v) "Qualifying wage," means the same is 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, and represents an employee's income from which municipal tax shall be deducted by the employer. Non- qualified deferred compensation and stock options shall be considered "Qualifying wages." Any wage not considered a "qualifying wage" shall not be subjected to the withholding provisions of this chapter.
(w) "Resident" means a person domiciled in the Municipality.
(x) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business in the Municipality.
(y) "Taxable income" means the wages, salaries and other compensation paid by an employer before deductions and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with this chapter, gross lottery winnings in excess of six hundred dollars ($600.00) per year received from a lottery commissioned, conducted, or administered by, but not limited to, the State of Ohio, any other state, United States territory, government-benefit multi-state lottery association, or other similar agency and gambling winnings in excess of ten thousand dollars ($10,000) per year.
(z) "Taxable year" means the calendar year, or the fiscal year on the basis of which the 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 required by this chapter to file a return or pay a tax.
(Ord. 2012-4. Passed 8-8-12.)