For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
BUSINESS. An enterprise, activity, profession or undertaking of any nature conducted for profit, or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or other entity.
CORPORATION. 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.
DOMICILE. A principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though the taxpayer may have more than one residence. A domicile once acquired is presumed to continue until it is shown to have been changed. Intention to change domicile will not effect such a change unless accompanied by actual removal. Where a change of domicile is alleged, the burden of proving it rests upon the person making the allegation.
EMPLOYEE. An individual who works for salaries, wages, commissions, or other types of compensation in the services of an employer. Any person upon whom an employer is required to withhold for either federal income or social security or on whose account payments are made under the Ohio Workman's compensation law shall prima facie be an employee.
EMPLOYER. An individual, partnership, limited 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 basis.
ESTIMATED TAX LIABILITY. The amount that a taxpayer estimates to be the taxpayer's liability for the income taxes levied in this chapter for a year prior to applying any credits, estimated payments, or withheld taxes for the year.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
FLOATER. An employee who does not work at the place of business of his employer and/or who regularly works in two or more taxing municipalities during a year.
GENERIC FORM. An electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by a
particular municipal corporation for the reporting of that municipal corporation's tax on income. Any municipality that requires taxpayers to file income tax returns, reports, or other documents shall accept for filing a generic form of such a return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipality's prescribed returns, reports, or documents.
GROSS RECEIPTS. The total income from any source whatever.
INCOME FROM A PASS-THROUGH ENTITY. Partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of other pass-through entities.
LIMITED LIABILITY COMPANY. A limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.
MUNICIPALITY or VILLAGE. Means the Village of Plymouth, Ohio.
NET PROFITS. The net gain from the operation of a business, profession or enterprise after provision for all costs and expenses incurred in the conduct thereof, including reasonable allowances for depreciation, depletion and amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of federal taxes based on income and without deducting taxes imposed by this chapter.
NONRESIDENT. An individual, partnership, limited partnership, corporation, association or other entity domiciled outside the village.
OTHER ENTITY. Any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries located in the village.
OTHER PAYER. Any person, other than an individual's employer or the employer's agent, that pays an individual any item included in the taxable income of the individual.
OWNER. 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 a pass through entity.
PASS-THROUGH ENTITY. A partnership, limited liability company, S corporation, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
PERSON. A natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in a clause prescribing and imposing a penalty, PERSON as applied to an association, means the partners or members thereof, and as applied to a corporation, the officers thereof.
PLACE OF BUSINESS. 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 employees regularly in attendance.
RESIDENT. An individual, partnership, limited partnership, corporation, association or other entity domiciled in the village.
RETURN PREPARER. Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
SCHEDULE C. Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE E. Internal Revenue Service Schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE F. Internal Revenue Service Schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
S CORPORATION. means a corporation that has made an election under Subchapter S of Chapter 1 of subtitle A of the Internal Revenue Code for its taxable year, treated as a corporation for purposes of the village tax.
TAX ADMINISTRATOR. The individual appointed to administer the village's Income Tax Ordinance and to direct the operation of the village Income Tax Department or the person responsible for the administration and enforcement of the provisions of this chapter.
TAXABLE INCOME. 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 this chapter.
TAXABLE YEAR. 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.
TAXPAYER. A person, whether an individual, partnership, limited partnership, corporation, association or other entity, required under this chapter to file a return or to pay a tax.
QUALIFYING WAGES. Wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with R.C. § 718.03(A2).
(Ord. 31-2007, passed 12-18-07)