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.)

193.16 PLACE OF BUSINESS.

   “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. 1966-104. Passed 12-30-66.)

193.17 RESIDENT.

   “Resident” means an individual domiciled in the City.

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

193.18 RESIDENT UNINCORPORATED BUSINESS ENTITY.

   “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.

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

193.19 TAXABLE INCOME.

   “Taxable income” means qualifying wages, salaries and other compensation paid by an employer before any deduction. “Other compensation” includes, but is not limited to, bonuses; commissions; incentive payments; director's fees; property in lieu of cash; tips; dismissal or severance pay; supplemental income benefits for early retirement regardless of their label; contest prizes and awards; compensation attributable to qualified and non- qualified deferred compensation plans or programs described in Section 3121(v)(2)(c) of the Internal Revenue Code; tax shelter plans; vacation and sick pay regardless of label, such as sick leave, disability, vacation pay, etc.; wage continuation plans; supplemental unemployment benefits; depreciation recapture; gifts and gratuities in connection with employment; fellowships, grants and stipends; group term life insurance protection over fifty thousand dollars ($50,000) (taxed on the entire cost); benefits resulting from an employer's assumption of a tax; stock options, including compensation arising from the sale, exchange, or other disposition of a stock option, the exercise of a stock option, or the sale, exchange, or other disposition of stock purchased under a stock option given as compensation; income from gaming, wagering and lotteries, including the Ohio State Lottery; net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter; and all other compensation earned, received or accrued.

(Ord. 1983-48. Passed 11-28-83; Ord. 2004-36. Passed 12-13-04.)