As used in this chapter, the following words shall have the meanings ascribed to them in this section, except as and if the context clearly 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 171.11 of this chapter.
(c) "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit, or ordinarily conducted for profit, whether by an individual, copartnership, association, corporation or any other entity.
(d) "Commissioner of Taxation" means the person so designated and appointed by the Mayor and approved by Council of the City, or the person executing the duties of the Commissioner.
(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, foreign country or dependency.
(f) "Employer" means an individual, copartnership, 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.
(g) "Fiscal year" means an accounting period of twelve months ending on any day other than December 31.
(h) "Net profits" 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 any unincorporated entity without deduction of salaries paid to partners or other owners or of taxes imposed by this chapter and federal and other taxes based on income.
(i) "Nonresident" means an individual, copartnership, association or other entity domiciled outside of the City.
(j) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.
(k) "Person" means every natural person, copartnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to association, means the partners or members thereof, and as applied to corporation the officers thereof.
(1) "Resident" means an individual, copartnership, association or other entity domiciled in the City.
(m) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City.
(n) "Taxpayer" means a person, whether an individual, copartnership, association, or any corporation or other entity, required hereunder to file a return of earnings or net profits or pay a tax hereunder.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(o) "Employee" means one who works for wages, salary, commission, or other type of compensation in the service of and under the control of an employer.
(p) "Occasional entrant" means a employee who is a nonresident of the City, and works on 12 or fewer days in a calendar year for an employer who is located outside of the City. For the purpose of the 12 day calculation any portion of a day worked in the City shall be counted as a day worked in the City.
(Ord. 01-10037. Passed 10-10-01.)