111.0305 BUSINESS.

   "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.

(Ord. 66-135. Enacted 12-27-66.)

111.0306 CORPORATION.

   "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.

(Ord. 66-135. Enacted 12-27-66.)

111.0307 EMPLOYEE.

   "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.

(Ord. 66-135. Enacted 12-27-66.)

111.0308 EMPLOYER.

   "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 basis of compensation.

(Ord. 66-135. Enacted 12-27-66.)

111.0309 FISCAL YEAR.

   "Fiscal year" means an accounting period of twelve (12) months or less ending on any day other than December 31.

(Ord. 66-135. Enacted 12-27-66.)

111.0310 GROSS RECEIPTS.

   "Gross receipts" means the total income from any source whatever.

(Ord. 66-135. Enacted 12-27-66.)