As used in this chapter, words in this section 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 shall include the feminine and the neuter.
(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 of Review created by and constituted as provided in Section 880.13.
(c) “Business” means an enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
(d) “Commissioner of Taxation” means the administrative head of the Taxation Division, as appointed by the Treasurer, to administer and enforce the provisions of this chapter.
(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 or foreign country or dependency.
(f) “Domicile” means a principal residence that the taxpayer intends to use for an indefinite time and to which whenever he is absent he intends to return. A taxpayer has only one domicile even though he may have more than one residence.
(g) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) “Employer” means an individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, that employs one or more persons on a salary, wage, commission or other compensation basis.
(i) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(j) “Floater” means an employee who does not work at a place of business of his employer and who regularly works in two or more taxing municipalities during the year.
(k) “Form 2106" means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(l) “Fundamental change” means any substantial alteration by an employer, including liquidation, dissolution, bankruptcy and reorganizations such as mergers, consolidations, acquisitions, transfers or changes in identity, form or organization.
(m) “Generic Form” means 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.
(n) “Gross receipts” means the total income from any source whatsoever.
(o) “Income from a pass-through entity” means partnership income of partners, distributive shares of shareholders of an S corporation, membership interests of members of a limited liability company, or other distributive or proportionate ownership shares of other pass-through entities.
(p) “Intangible income” means income of any of the following types: income yield, interest, capital gains, 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 Chapter 5701, of the Ohio Revised Code, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. “Intangible income” does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.
(q) “Internal Revenue Code” means the Internal Revenue Code of 1986, 100 Statute 2085, 26 U.S.C. 1, as amended.
(r) “Internet” means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the World Wide Web.
(s) “Itinerant” means any nonresident employed in the City for a period of twelve or fewer days in any calendar year or who works in the City an average of less than two hours per week.
(t) “Joint Economic Development District” means a district created under Ohio R.C. 715.70, 715.71, or 715.72 as amended from time to time.
(u) “Limited liability company” means a limited liability company formed under Ohio R.C. Chapter 1705 or under the laws of another state.
(v) “Manager” means the employer’s officers, responsible persons, employees having control or supervision or employees charged with the responsibility of filing the return, paying taxes and otherwise complying with this chapter.
(w) “Municipality” means municipal corporations are classified into cities and villages. All such corporations having a population of 5,000 or over shall be cities; all others shall be villages. Ref: The Ohio Constitution, Section 18.01.
(x) “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, providing such accounting method does not conflict with any provision of this Chapter which the Tax Commissioner has adopted or may adopt, and without deduction of taxes imposed by this chapter or federal, state and other taxes based on income. Net profits shall include any amount or value received, realized, or recognized in a sale or other disposition of tangible personal property or real property used in business, in excess of book value.
(y) “Nonresident” means a person, whether an individual, partnership, association, corporation or other entity domiciled outside the City of Trenton.
(z) Nonresident incorporated business entity” means an incorporated business entity not having an office or place of business within the City of Trenton.
(aa) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City of Trenton.
(bb) “Ohio Business Gateway” means the online computer network system, initially created by the Department of Administrative Services under Ohio R.C. 125.30, that allows private businesses to electronically file business reply forms with state agencies and includes any successor electronic filing and payment system.
(cc) “Other payer” means 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.
(dd) “Owner” means a partner of a partnership, a shareholder of an S corporation, a member of a limited liability company, or other person with an ownership interest in a pass-through entity.
(ee) “Pass-through entity” means a partnership, S corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
(ff) “Person” means every natural person, partnership, fiduciary, association, corporation, or other entity. Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to any unincorporated entity, shall include the partners or members thereof, and as applied to corporations, the officers thereof.
(gg) “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.
(hh) “Principal place of business” means, in the case of an employer having headquarter activities at a place of business within a taxing municipality, the place of business at which the headquarters is situated. In the case of any employer not having its headquarters activities at a place of business within a taxing municipality, the term means the largest place of business located in a taxing municipality.
(ii) “Qualified plan” means a retirement plan satisfying the requirements under Section 401 of the Internal Revenue Code as amended.
(jj) “Resident” means a person, whether an individual, partnership, association, corporation or other entity domiciled in the City.
(kk) “Resident incorporated business entity” means an incorporated business entity whose office, place of operations or business situs is within the City of Trenton.
(ll) “Resident unincorporated business entity” means an unincorporated business entity whose office, place of operations or business situs is within the City of Trenton.
(mm) “Return preparer” means 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.
(nn) “S corporation” means a corporation that has made an election under Subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
(oo) “Schedule C” means Internal Revenue Service Schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
(pp) “Taxable income” means wages, salaries and other compensation paid by an employer or employers before any deductions, other income defined by statute as taxable, 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.
(qq) “Taxable year” 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 required to be made.
(rr) “Taxing municipality” means a municipality levying a tax on income earned by nonresidents working within such municipality and on income earned by its residents.
(ss) “Taxpayer” means a person, whether an individual, partnership, association, or any corporation or other entity, required hereunder to file a return or pay a tax.
(Ord. 05-2014. Passed 3-6-14.)