(a) As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning:
(1) "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 definitions does not apply to any taxpayer required to file a return under Ohio R.C. 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.
(2) "Administrator" means the individual designated by ordinance, whether appointed or elected, to administer and enforce the provisions of this chapter.
(3) "Association" means a partnership, limited partnership, limited liability company, Chapter S corporation as defined in the Federal Tax Code, 26 U.S.C. 1361, or any other form of unincorporated enterprise.
(4) "Board of Review" means the Board created by and constituted as provided in Section 882.15.
(5) "Business" means an 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, including, but not limited to, the renting or leasing of property, real, personal or mixed.
(6) "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, but not a Chapter S corporation as defined in the Federal Tax Code, 26 U.S.C. 1361.
(7) "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(8) "Employee" means one who works for income, wages, salary, commission or other type of compensation or other income in the service of an employer.
(9) "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 a salary, wage, commission or other compensation or other income basis.
(10) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(11) "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 Pickerington's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Pickerington's procedures for processing forms.
(12) "Gross receipts" means the revenue derived from sales, work done, or services rendered, before any deductions, exceptions, or credits are claimed.
(13) "Income" shall include all monies derived from any source whatsoever, including, but not limited to:
A. All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the Municipality of Pickerington;
B. All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the Municipality of Pickerington.
C. The portion attributable to the Municipality of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the Municipality of Pickerington.
(14) "Income from a pass-through entity" means partnership income of partners, distributive shares of shareholders of an S corporation, membership interests of members of a limited liability company or other distributive or proportionate ownership shares of other pass-through entities.
(15) "Limited liability company" means a limited liability company formed under Ohio R.C. Chapter 1705 or under the laws of another state.
(16) "Municipality" means the City of Pickerington, Ohio.
(17) "Net profits". (See "Adjusted federal taxable income".)
(18) "Nonresident" means an individual domiciled outside this Municipality.
(19) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within this Municipality.
(20) "Owner" means a partner of a partnership, a shareholder of an S corporation, a member of a limited liability company, or other person with an ownership interest in any type of pass-through entity.
(21) "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.
(22) "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.
(23) "Place of business" means any bona fide office, other than a mere statutory office, or any 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 or her regular employees regularly in attendance.
(24) "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 the Municipality. This definition is effective January 1, 2004.
(25) "Resident" means an individual domiciled in this Municipality.
(26) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Municipality.
(27) "Taxable income" means income minus the deductions and credits allowed by this chapter.
(28) "Taxable year" means the calendar year or the fiscal year upon the basis of which 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.
(29) "Taxpayer" means a person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
(b) The singular includes the plural, and the masculine includes the feminine and the neuter.
(Ord. 2002-141. Passed 1-7-03; Ord. 2004-25. Passed 5-4-04.)