For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS. An enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency.
EMPLOYEE. An individual whose earnings are subject to the withholding of federal income tax or social security tax.
EMPLOYER. An individual, partnership, limited 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 compensation basis.
NET PROFITS. The net gain from the operation of a business profession or enterprise after provision for all cost and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed, without deduction of federal taxes based on income, and without deducting taxes imposed by this subchapter.
NON-RESIDENT. An individual, partnership, limited partnership, corporation, association or other entity domiciled outside the village.
OTHER ENTITY. Any person or unincorporated body not previously named or defined and includes inter alia, fiduciaries located within the village.
PERSON. Every natural person, partnership, limited partnership, corporation, fiduciary or association. Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to any association, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
RESIDENT. An individual, partnership, limited partnership, corporation, association or other entity domiciled in the village.
TAXPAYER. A person, whether an individual, partnership, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder.
(Ord. 1976-54, passed 12-13-1976)