For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural and the masculine shall include the feminine and the neuter.
ADJUSTED FEDERAL TAXABLE INCOME. A "C" corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute ADJUSTED FEDERAL TAXABLE INCOME as if the pass-through entity was a "C" corporation. This definition does not apply to any taxpayer required to file a return under R.C. Chapter 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004.
ASSOCIATION. A partnership, limited partnership, limited liability company, or any other form of unincorporated enterprise, including S Corporations as defined in the federal tax code, 26 U.S.C. § 1361.
BUSINESS. 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, including but not limited to the renting or leasing of property, real, personal, or mixed.
CITY. The City of Silverton, Ohio.
CORPORATION. A corporation (but including S Corporations as defined in the federal tax code, 26 U.S.C. § 1361), 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.
DOMICILE. The permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
EMPLOYEE. One who works for wages, salary, commission, or other type of compensation in the service of and under the control of an employer.
EMPLOYER. 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 an income, qualifying wage, commission, or other compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GENERIC FORM. An electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on the city's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering the city's procedures for processing forms.
GROSS RECEIPTS. The total revenue derived from sales, work done, or service rendered.
INCOME. All monies and compensation in any form, subject to limitations imposed by R.C. Chapter 718 and exemptions provided for in this chapter, derived from any source whatsoever, including but not limited to:
(1) All income, qualifying wages, commissions, other compensation and other income from whatever source received by residents of the city.
(2) All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the city.
(3) The portion attributable to the city of the net profits of all businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the city.
INTANGIBLE INCOME. Income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property, including but not limited to, investments, deposits, money, or credits as those terms are defined in R.C. Chapter 5701, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation, INTANGIBLE INCOME does not include prizes, awards, or other income associated with lottery winnings or other similar games of chance.
NET PROFITS. A net gain from the operation of a business, profession, enterprise, or other activity after provision for all ordinary, reasonable, and necessary expenses either paid or accrued in accordance with the accounting system (i.e., cash or accrual) used by the taxpayer for federal income tax purposes, without deduction of taxes imposed by this chapter, federal, state, or other taxes based on income exclusive of the amount of the state franchise tax computed on the net worth basis; and in the case of an association, without deduction of salaries paid to partners, and other owners; and otherwise adjusted to the requirements of this chapter. For taxable years 2004 and later, NET PROFITS means adjusted federal taxable income.
NONRESIDENT. An individual who is not a resident as herein defined.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within the city.
PASS-THROUGH ENTITY. A partnership, S Corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code. Unless otherwise specified herein, for purposes of this chapter the tax treatment for pass-throughs is the same as ASSOCIATION.
PERSON. 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.
PLACE OF BUSINESS. Any bona fide office (other than a mere statutory office), factory, warehouse, or other space that is occupied and used by the taxpayer in carrying on any business activity individually, or through one or more of the taxpayer's regular employees regularly in attendance.
QUALIFYING WAGES. W ages, as defined in § 3121 (a) of the Internal Revenue Code, without regard to any wage limitations, and adjusted in accordance with R.C. § 718.03(A).
RESIDENT. For purposes of this and all other titles, chapters, and sections of this code, a resident of the city shall be defined as follows:
(1) An individual domiciled in the city.
(2) An individual who during a taxable year has been domiciled in the city at least 183 days, which need not be consecutive, is presumed to be domiciled in the city for the entire taxable year. An individual can rebut this presumption for any portion of the taxable year only with clear and convincing evidence to the contrary. An individual who rebuts this presumption under this section for any portion of the taxable year is presumed to be domiciled in the city for the remainder of the taxable year for which the individual does not provide clear and convincing evidence to the contrary.
(3) It shall be prima facie evidence that an individual's domicile or place of abode is within the city if two or more of the following apply (additional factors may also be considered as evidence by the city):
(a) An individual's mailing address is within the city;
(b) A residency address listed on an individual's state, federal, or government identification or documentation is within the city;
(c) Documentation of any real or registered property lists an individual's domicile as being within the city;
(d) A statement to any court, government, law enforcement, or social service official or documentation thereof that an individual's address or domicile is within the city;
(e) An individual has executed a domicile rental, lease, or purchase agreement on property located within the city.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within the city.
TAX ADMINISTRATOR. The individual designated by this chapter to administer and enforce the provisions of this chapter as provided in § 36.08. May also be referred to as Tax Commissioner.
TAXABLE YEAR. The calendar year, or the fiscal year based upon which 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 the return is required to be made.
TAXPAYER. A person, whether an individual, partnership, association, corporation, or any other entity, required hereunder to file a return and/or pay a tax.
(Ord. 09-3301, passed 8-20-09)