The definitions of Ohio Revised Code Sections 718.01, 718.021, 718.03, 718.05, 718.051, 718.08, and 718.14 shall be applicable to this Chapter. As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context indicates or requires a different meaning:
(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(b) "Board of Review" means the Board created by and constituted as provided in Section 195.13.
(c) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, co-partnership, association, corporation or any other entity.
(d) "City" means the City of Springfield, Ohio.
(e) "City Attorney" means an attorney in the City's Law Department.
(f) "Commissioner of Taxation" means the City employee designated by the City's Finance Director to perform the duties of the Commissioner of Taxation. The Commissioner of Taxation is the tax administrator for the City for the purposes of applying this Chapter.
(g) "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. The term "corporation" includes an S corporation.
(h) "Employee" means every individual performing services if the relationship between him and the person for whom he performs such services is the legal relationship of employer and employee.
(i) "Employer" means an individual, co-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 compensation basis.
(j) "Fiscal year" means an accounting period of twelve months ending on the last day of any month other than December.
(k) "Net profit," for taxable years prior to January 1, 2004, means the net gain from the operation of a business, profession or enterprise 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 and in the case of an unincorporated entity, without deduction of salaries paid to partners or other owners, or of taxes imposed by this Chapter and Federal and all other taxes based on income. For taxable years beginning on and after January 1, 2004, the term "net profit," as applied to sole proprietorships, shall have the meaning set forth in the preceding sentence, as modified by the third paragraph of Ohio Revised Code Subsection 718.01(E). For taxable years beginning on and after January 1, 2004, the term "net profit," as applied to business entities other than sole proprietorships, is defined in Ohio Revised Code Section 718.01.
(l) "Nonresident" means an individual domiciled outside the City of Springfield, Ohio.
(m) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City of Springfield, Ohio.
(n) "Person" includes individuals, firms, companies, business trusts, estates, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity. Whenever used in any clause prescribing and imposing a penalty, the term "person," as applied to an association, shall mean the partners or members thereof, and as applied to corporation, the officers thereof, and any employee having control supervision or charged with the responsibility of tax law compliance on the part of a natural person, co-partnership, fiduciary, association or corporation.
(o) "Resident" means an individual domiciled in the City of Springfield, Ohio.
(p) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Springfield, Ohio.
(q) "Taxable year," for taxable years prior to January 1, 2004, means the calendar year, or the fiscal year ending during such calendar 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 made. Unless approved by the Commissioner of Taxation, the taxable year of an individual shall be a calendar year. For taxable years beginning on and after January 1, 2004, "taxable year" is defined in Ohio Revised Code Section 718.01.
(r) "Taxpayer" means a person, whether an individual, co-partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax. On and after January 1, 2004, the term "taxpayer" is further defined in Ohio Revised Code Section 718.01.
(s) The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 03-381. Passed 11-25-03.)
(t) The phrase, “work done or services performed or rendered in the City,” includes all work done or services performed within the corporate boundaries of the City and all work done or services performed as a result of employment in the City.
(Ord. 09-106. Passed 4-28-09.)
(u) “Other compensation” means other forms of income of the kind and character of salaries, wages, and commissions, and also income such as gambling winnings and prizes awarded.
(Ord. No. 09-327. Passed 12-8-09.)