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.
ADMINISTRATOR OF TAXATION (also referred to as ADMINISTRATOR). The Administrator of Taxation of the City of Tipp City, Ohio or the person executing the duties of the aforesaid Administrator of Taxation.
ASSOCIATION. A partnership, limited partnership, limited partnership association, professional association, partnership with limited liability, limited liability company, unincorporated association, business trust, real estate investment trust, joint venture, or any other form of unincorporated enterprise, owned by 2 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, association, corporation, trust, 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, or foreign country, or dependency.
DOMICILE. A principal residence that the taxpayer intends to use for an indefinite time and to which whenever they are absent they intend to return. A taxpayer has only 1 domicile even though they may have more than 1 residence.
EMPLOYEE. One who works for wages, salary, commission or other type of compensation in the service of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, having a place of business or doing business with the city and who or that employs 1 or more persons on a salary, wage, commission, or other compensation basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31st.
FORM 2106. Internal Revenue Service Form 2106 (or whatever form the IRS uses for this purpose) filed by a taxpayer pursuant to the Internal Revenue Code.
GENERIC FORM. An electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income.
GROSS RECEIPTS. The total income from any source whatsoever.
INTANGIBLE INCOME. Income of any of the following types: income yield, interest, 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.
INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
INTERNET. The international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical sub network known as the World Wide Web.
NET PROFIT. A net gain from the operation of a business, profession, enterprise or other activity excluding capital gains and losses after provision for all ordinary and necessary expenses, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, adjusted to the requirements of this chapter.
NON-RESIDENT. Any individual who is not a resident as herein defined.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having a place of business within the city.
OTHER ACTIVITY. Any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, rental and personal property and a business conducted by a trust or guardianship estate.
OTHER PAYER. Any person that pays an individual any item included in the taxable income of the individual, other than the individual's employer or that employer's agent.
PERSON. Every natural person, partnership, fiduciary, association or corporation. Whenever used in any section prescribing and imposing a penalty, the term PERSON includes an officer or employee of a corporation, or a member, partner, or employee of an association, who as such officer, employee, partner, or member is under a duty to perform the act in respect of which the violation occurs.
PLACE OF BUSINESS. 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 1 or more of their regular employees regularly in attendance.
RESIDENT. A person, whether an individual, association, corporation or other entity domiciled in the city. Any person who maintains a place of abode within the city for a total of 183 days or more within any 12 month period shall be deemed a resident.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having a place of business within the city.
RETURN PREPARER. Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
SCHEDULE C. Internal Revenue Service Schedule C (or whatever schedule the IRS uses for this purpose) filed by a taxpayer pursuant to the Internal Revenue Code.
TAXABLE INCOME. Qualifying wages, salaries and other compensation paid by an employer or employers before any deductions, other than ordinary and necessary business expenses in the same manner as provided by the Internal Revenue Code, and/or net profits as herein defined.
TAXABLE YEAR. The calendar year, or the fiscal year upon the basis of which the net profits are to be computed under this subchapter and, in the case of a return for fractional part of a year, the period for which such return is required to be made. Unless approved by the Administrator, the taxable year of a wage earner shall be a calendar year.
TAXPAYER. A person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Ord. 4-13, passed 2-4-2013)