For purposes of this chapter the terms, phrases, words and their derivatives shall have the meanings respectively ascribed herein. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
   (a)   "Administrator" means the individual designated to administer and enforce the provisions of the City income tax.
   (b)   "Association" means any partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
   (c)   "Board of Review" means the Board created by and constituted as provided in Section 191.13 .
   (d)   "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.
   (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.
   (f)   "Employee" means one who works for wages, salary, commission or other type of compensation in the service of any employer.
   (g)   "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.
   (h)   "Fiscal year" means an accounting period of twelve months or less, ending on any day other than December 31.
   (i)   "Gross receipts" means the total income from any source whatever.
   (j)   "Net profits" 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 case of an association without deduction of salaries paid to partners and other owners.
   (k)   "Nonresident" means an individual domiciled outside the City.
   (l)   "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City. (1978 Code Sec. 281.02)
   (m)   “Pension” is any amount paid to an employee or former employee that is reported to the recipient on an IRS Form 1099-R, or successor form. Pension does not include deferred compensation, or amounts attributable to nonqualified deferred compensation plans, reported as FICA/Medicare wages on an IRS Form W-2, Wage and Tax Statement, or successor form.
      (Ord. 10-2015. Passed 3-10-15.)
   (n)   "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, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
   (o)   "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.
   (p)   "Resident" means an individual domiciled in the City .
   (q)   "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City .
   (r)   "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deduction and/or the net profits from the operation of the business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
   (s)   "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.
   (t)   "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. (1978 Code Sec. 281.02)