For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) “Administrator” means the individual designated by ordinance to administer and enforce the provisions of this chapter.
(b) “Association” means any partnership, limited partnership, limited liability corporations and limited liability partnerships, Sub Chapter S Corporation as defined in the Federal Tax Code or any other form of unincorporated business or enterprise, owned by one or more persons. The term association and unincorporated business are interchangeable items.
(c) “Board of Review” means the board established by and as constituted in Section 880.14.
(d) “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.
(e) “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 including Chapter S Corporations.
(f) “Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(g) “Employee” means one who works for wages or a salary, commission or other type of compensation in the service of an employer.
(h) “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 basis.
(i) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(j) “Generic form” means a paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax of income which conforms to Section 880.05(b).
(k) “Gross income” shall include all monies derived from any source whatsoever, including:
(1) All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the city, including distributive shares of an unincorporated business entity or association against which Ravenna municipal income tax is not already levied.
(2) 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 City.
(3) The portion attributable to the City 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 City. Such portion shall be determined as provided in Section 880.03 and in accordance with the regulations adopted by the Board of Review pursuant to this chapter.
(1) “Gross receipts” means the total revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.
(m) “Joint Economic Development District (JEDD)” means a district created under Ohio R.C. Sections 715.70 and 715.71, as amended from time to time.
(n) “Net profits” means a net gain from the operation of a business, profession, enterprise or other activity after provision is made for all ordinary and necessary expenses which are either paid or accrued in accordance with the accounting system used by the taxpayer for Federal income tax purposes, without the deduction of taxes imposed by this chapter and Federal, State and other taxes based on income, and, in the case of an association, without the deduction of salaries paid to partners and other owners, and otherwise adjusted to the requirements of this chapter.
(o) “Nonresident” means an individual domiciled outside the City or who does not reside within the City for thirty days or more within any ninety-day period.
(p) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(q) “Other compensation” includes all forms of earned income, including but not limited to tips, gifts of any type for services rendered, vacation and holiday pay, severance pay, director's fees, jury duty fees, sick pay and third party sick pay, bonuses, incentive payments in whatever form, company closing benefits, earnings designated as deferred compensation or compensation paid by an employer in whatever form for services rendered, employer paid premiums for group-term insurance in excess of fifty thousand dollars ($50,000), strike benefits, ordinary income shown on federal form 4797, and a resident partner's or stockholder's distributive share of a nonresident partnership or S Corporation net profits (whether received as wages paid or a draw from a drawing or capital account and whether received or accrued). The term “other compensation” shall also include income reported on federal tax returns as earned or derived from gaming, wagering, lotteries (including the Ohio or any other state lottery or combined state lotteries), schemes of chance effective during the tax year in which such income from gaming, wagering, lotteries or schemes of chance is received.
(r) “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 an unincorporated entity, means the partners or members thereof, and, as applied to corporations, the officers thereof.
(s) “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 or her regular employees regularly in attendance.
(t) “Resident” means an individual domiciled in the City, or who resides within the City for thirty days or more within any ninety-day period.
(u) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(v) “Taxable income” means wages, salaries, commissions, 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.
(w) “Taxable year” means the calendar year, or the fiscal year on the basis of which the taxable income is 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.
(x) “Taxpayer” means a person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. 1970-67. Passed 12-7-70; Ord. 1990-146. Passed 12-3-90; Ord. 2001-010. Passed 2-5-01; Ord. 2004-167. Passed 2-28-04.)