193.02 DEFINITIONS.

   For the purposes of this chapter, the terms, phrases, words and their derivations shall have the meanings given in the next succeeding sections of this chapter. The singular shall include the plural, and the masculine shall include the feminine and the neuter.

(Ord. 1966-104. Passed 12-30-66.)

193.03 ADMINISTRATOR.

   “Administrator” means the Director of Finance or an Assistant Director of Finance who is designated to administer and enforce the provisions of this chapter.

(Ord. 1984-15. Passed 4-23-84.)

193.04 ASSOCIATION.

   “Association” means any partnership, limited partnership, limited liability company, S corporation, or form of unincorporated enterprise, owned by one or more persons.

(Ord. 1966-104. Passed 12-30-66; Ord. 2004-36. Passed 12-13-04.)

193.05 BOARD OF REVIEW.

   “Board of Review” means the Board of Tax Appeals created by Article IV, Section 13 of the City Charter and constituted as provided in Section 193.66.

(Ord. 1971-8. Passed 1-25-71.)

193.06 BUSINESS.

   “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 which are exempt from the payment of Federal income tax.

(Ord. 1966-104. Passed 12-30-66.)

193.07 CORPORATION.

   “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.

(Ord. 1966-104. Passed 12-30-66.)

193.08 EMPLOYEE.

   “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.

(Ord. 1966-104. Passed 12-30-66.)

193.09 EMPLOYER.

   “Employer” means an individual, partnership, association, corporation, government 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 basis of compensation.

(Ord. 1966-104. Passed 12-30-66.)