As used in this chapter the following words shall have the meaning ascribed to them, unless the context clearly indicates or requires a different meaning. The singular includes the plural, and the masculine includes the feminine and the neuter.
"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 Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004. (For calculation of "adjusted federal taxable income" see Ohio Revised Code (O.R.C.) 718.01(A).)
"Association" means a partnership, limited partnership, Limited Liability Company, Subchapter S Corporation, or any other form of unincorporated enterprise, owned by one or more persons.
"Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit, whether by an individual, association, corporation or any other entity, including, but not limited to, the renting or leasing of property, real, personal or mixed.
"City" means the City of Perrysburg, Ohio.
"Commissioner" means the individual designated by the chapter to administer and enforce the provisions of this chapter.
"Corporation" means a corporation or joint stock association organized under the laws of the United States, the State, or any other state, territory, foreign country or dependency except for a Subchapter S Corporation.
"Domicile" means the place where a taxpayer has his or her true, fixed, and permanent home, and to which, whenever the taxpayer is absent, he has the intention of returning. A taxpayer may have more than one residence but not more than one domicile.
"Employee" means one who works for income, qualifying wages, commission or other type of compensation in the service and under the control of an employer.
"Employer" means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on an income, qualifying wage, commission or other compensation basis.
"Fiduciary" means a guardian, trustee, executor, commissioner, or any other person acting in any fiduciary capacity for any individual, trust, or estate.
"Fiscal Year" means an accounting period of twelve months or less ending on any day other than December 31.
"Generic Form" means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Perrysburg's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Perrysburg's procedures for processing forms.
"Gross Receipts" means the total revenue derived from sales, work done, or service rendered.
"Income" means all monies and compensation in any form, subject to limitations imposed by ORC 718, derived from any source whatsoever, including but not limited to:
(a) All income, qualifying wages, commissions, and other compensation from whatever source received by residents of Perrysburg.
(b) All income, qualifying wages, commissions, and other compensation from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in Perrysburg.
(c) The portion attributable to the city of the net profits of all businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in Perrysburg.
"Net Profits" means, for taxable years prior to 2004, 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 (i.e., cash or accrual) used by the taxpayer for Federal income tax purposes, without deduction of taxes imposed by this chapter, Federal, State or other taxes based on income; and in the case of an unincorporated entity, without deduction of salaries paid to partners and other owners. (For taxable years 2004 and later, see "adjusted federal taxable income".)
"Non-Resident" means an individual domiciled outside the City of Perrysburg.
"Non-resident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.
"Pension" means income earned or received as a result of retirement from an employment from an IRS qualified retirement plan and which is generally, although not exclusively, reported to the taxpayer by the payor on a Form 1099-R or similar form.
"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. Unless otherwise specified, for purposes of this ordinance the tax treatment for pass-throughs is the same as "Association".
"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.
"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 its regular employees regularly in attendance.
"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 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 a Municipality. This definition is effective January 1, 2004, for taxable years 2004 and later. (For calculation of "qualifying wage" see Ohio Revised Code (O.R.C.) 718.03(A)(2))
"Residents" includes all persons having his or her domicile in the City of Perrysburg.
"Resident Unincorporated Business Entity" means an unincorporated business entity having an office or place of business within the City of Perrysburg.
"Taxable Year" means the calendar year, or the fiscal year upon 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.
"Taxing Municipality" means any municipal corporation levying a municipal tax on qualifying wages, commissions and other compensation and other income earned and/or received by individuals, and on the net profits earned from the operation of a business, profession or other activity.
"Taxpayer" means a person, individual or association, corporation or other entity subject to the tax imposed by this chapter, or required hereunder to file a return and/or pay a tax.
(Ord. 104-2015. Passed 11-17-15.)