As used in this chapter:
(a) "Administrator" means the individual or tax collecting authority, or both, as provided for in Section 191.49
, designated to administer and enforce the provisions of this chapter.
(b) "Association" means any partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(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 an 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 Gambling Winnings” means the gross proceeds, receipts, payments or winnings from gambling or from any game of chance conducted or administered in, but not limited to, the State of Ohio, any other state, or any United States territory, whether conducted by a state agency, a private entity, or by individual persons.
(j) “Gross Lottery Winnings” means the gross proceeds, receipts, payments, or winnings from a lottery commissioned, conducted, or administered by, but not limited to, the State of Ohio, any other state, United States territory, government- benefit multi-state lottery association, or other similar agency.
(k) "Gross receipts" means the total income from any source whatever.
(l) "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.
(m) "Nonresident" means an individual domiciled outside of the Village of Sheffield.
(n) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Village of Sheffield.
(o) “Other compensation” means, for purposes of this chapter, but is in no way limited to, Gross Lottery/Gambling Winnings, as such term is defined herein.
(Ord. 2021. Passed 3-28-05.)
(p) “Pension” means 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. 2458. Passed 10-13-14.)
(q) "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.
(r) "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 or her regular employees regularly in attendance.
(s) "Resident" means an individual domiciled in the Village of Sheffield.
(t) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Village of Sheffield.
(u) "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 a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter, and Gross Lottery/Gambling Winnings.
(v) "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.
(w) "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.
(x) The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(y) “Tenant” means:
(1) If there is a written lease or rental agreement, the person or persons who sign(s) the written lease or rental agreement with the owner; or
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner enters into the oral lease or rental agreement.
(Ord. 2499. Passed 7-27-15.)