(a) Definitions Generally. For the purposes of this Chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding subsections. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(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 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.
(2) "Administrator" means the individual designated by the Mayor to administer and enforce the provisions of the municipal income tax along with the Administrator of the Regional Income Tax Agency.
(3) "Association" means any partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(4) "Board of Review" means the Board created by and constituted as provided in this Chapter.
(5) "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.
(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.
(7) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(8) "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.
(9) "Fiscal Year" means an accounting period of twelve months or less ending on any day other than December 31st.
(10) "Fundamental Change" means any substantial alteration by an employer including liquidation, dissolution, bankruptcy and reorganizations such as merger, consolidation, acquisition, transfer or change in identity, form or organization.
(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 requests for refunds, which contain all the information required on the Village's regular tax return, estimated payment forms, and request for refund forms, and are in a similar format that will allow processing of the generic forms without altering the Village's procedures for processing forms.
(12) "Gross Receipts" means the total income from any source whatsoever.
(13) "Manager" means any of the employer's officers, responsible persons, employees having control or supervision and employees charged with the responsibility of filing the return, paying taxes, and otherwise complying with this chapter.
(14) "Municipality" means the Village of Plain City, Ohio.
(15) For taxable years prior to 2004, "Net Profit" 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. (For taxable years 2004 and later, see "adjusted federal taxable income.")
(16) "Nonresident" means an individual domiciled outside the Municipality.
(17) "Nonresident Unincorporated Business Entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(18) "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.
(19) "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.
(20) "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 employee's income (including non-qualified deferred compensation and stock options) 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 Village. This definition is effective January 1, 2004, for taxable years 2004 and later.
(21) "Resident" means an individual domiciled in the Municipality.
(22) "Resident Unincorporated Business Entity" means an unincorporated business entity having an office or place of business within the Municipality.
(23) "Taxable Income" means qualifying wages, salaries and other compensation paid by an employer or employers before any deductions; and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of the chapter. "Taxable Income" shall also include income from gaming, wagering, schemes of chance and lotteries, including the Ohio lottery and all of its offerings.
(24) "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.
(25) "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
(26) "Village" means the Village of Plain City, Ohio.
(Ord. 11-09. Passed 9-14-09.)