111.0318 TAXABLE INCOME.

   “Taxable income” means:

   (a)   Wages, salaries, and other compensation paid by an employer or employers before any deduction; and

   (b)   Net profits from the operation of a business, profession, or other enterprise or activity; and

   (c)   Income derived or received from gaming, wagering, schemes of chance or lotteries, including the Ohio State Lottery, totaling $600.00 or more in a taxable year;

   as adjusted in accordance with the provisions of this chapter.

(Ord. 04-08. Enacted 1-26-04.)