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.)

111.0311 NET PROFITS.

   "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 the case of an association, without deduction of salaries paid to partners and other owners.

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

111.0312 NONRESIDENT.

   "Nonresident" means an individual domiciled outside the City of Shaker Heights.

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

111.0313 NONRESIDENT UNINCORPORATED BUSINESS ENTITY.

   "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Shaker Heights.

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

111.0314 PERSON.

   "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, means the partners or members thereof, and as applied to corporations, the officers thereof.

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

111.0315 PLACE OF BUSINESS.

   "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 (1) or more of his regular employees regularly in attendance.

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

111.0316 RESIDENT.

   "Resident" means an individual domiciled in the City of Shaker Heights.

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

111.0317 RESIDENT UNINCORPORATED BUSINESS ENTITY.

   "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Shaker Heights.

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