As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning. The singular shall include the plural and the masculine gender shall include the feminine and neuter genders.
(a) "Association" means a partnership, limited partnership, limited liability companies, or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Business" means any enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, fiduciary, trust, estate, guardianship, association, corporation or any other entity.
(c) "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.
(d) "Income Tax Director" (Also referred to as Director) means the Director of Taxation of Sunbury; or the person executing the duties of the aforesaid Director of Taxation.
(e) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(f) "Employer" means an individual, partnership, association, corporation, governmental body, governmental unit, governmental agency, fiduciary, trust, estate, guardianship, or any other entity whether or not organized or operating a business for profit, which employs one or more persons for a salary, wage, commission, or any other basis of compensation.
(g) "Fiscal Year" means an accounting period of twelve months or less ending on any day other than December 31.
(h) "Gross Receipts" means the total income from any source whatsoever.
(i) “Net profits" means the net gain from the operation of a business, profession, enterprise or other activity, whether or not such business, profession, enterprise or other activity is conducted for profit or is ordinarily conducted for profit, 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 or other taxes based on income; 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.
(j) "Nonresident individual" means an individual domiciled outside of Sunbury.
(k) "Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within Sunbury.
(l) "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.
(m) "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 regular employees regularly in attendance.
(n) "Resident" means an individual domiciled in Sunbury.
(o) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within Sunbury.
(p) "Taxable income" means wages, salaries, commissions, and other compensation paid by an employer or employers before any deductions 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.
(q) "Sunbury" means the Village of Sunbury, County of Delaware, State of Ohio.
(r) "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.
(s) "Taxpayer" means a person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay tax.
(Ord. 98-032. Passed 10-21-98.)