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.)

193.10 FISCAL YEAR.

   “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.

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

193.11 GROSS RECEIPTS.

   “Gross receipts” means the total income from any source.

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

193.12 NET PROFITS.

   (a)   “Net profits” means a 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, 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.

   (b)   “Net profits” for a taxpayer other than an individual means adjusted Federal taxable income, and “net profits” for a taxpayer who is an individual means the individual's profit, other than amounts described in Section 193.29, required to be reported on Schedule C, Schedule E, or Schedule F.

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

193.13 NONRESIDENT.

   “Nonresident” means an individual domiciled outside the City.

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

193.14 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.

   “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.

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

193.14.1 PASS-THROUGH ENTITY.

   “Pass-through entity” means a partnership, S corporation, limited liability company or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.

(Ord. 2001-13. Passed 4-9-01.)

193.15 PERSON.

   “Person” means 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, means the partners or members thereof, and as applied to corporations, the officers thereof.

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