193.02 DEFINITIONS.

   (a)    As used in this Chapter 193, 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)    "Administrator" means the Finance Director, who is the individual designated by the chapter to administer and enforce the provisions of the chapter.

      (2)    "Association" means a partnership, limited partnership, or any other forms of unincorporated enterprise, owned by two or more persons.

      (3)    "Assignment" means the assignment by the resident of the City of Rossford of claim for refund due from another taxing municipality granting credit to nonresidents thereof.

      (4)    "Board of Review" means the Board created by and constituted as provided in Section 193.13.

      (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.

      (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, 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.

      (9)    "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.

      (10)    "Gross receipts" means the total income from any source whatsoever.

      (11)    "Net profits" means the net gain from the operation of a business, profession or enterprise 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.

      (12)    "Nonresident" means an individual domiciled outside the City of Rossford.

      (13)   “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City of Rossford. (Ord. 1987. Passed 11-8-88.)

      (13.1)   “Pension”, for purposes of this Chapter, 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. 2014-46. Passed 8-25-14.)

      (14)   “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 corporations, the officers thereof.

      (15)   “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.

         (Ord. 1897. Passed 11-8-88.)

      (16)   “Resident” means an individual domiciled in the City of Rossford. No person shall be considered to be domiciled in the City simply by virtue of the fact that a portion of the yard upon which that person’s residence dwelling is located lies within the City limits unless all or part of the residence dwelling or appurtenant structures are located within the City limits.
(Ord. 93-040. Passed 9-27-93.)

      (17)   “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City of Rossford.

      (18)   “Taxable income” means 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.

      (19)   “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.

      (20)   “Taxing municipality” means any municipal corporation levying a municipal tax on salaries, wages, commissions and other compensation earned by individuals, and on the net profits earned from the operation of a business, profession or other activity.

      (21)   “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.

   (b)   The singular shall include the plural and the masculine shall include the feminine and the neuter.
(Ord. 1897. Approved by voters 11-8-88.)