For the purposes of this chapter, the terms, phrases, words and their derivatives shall have the meanings given in this section.
(a) “Administrator” means the individual designated by the Mayor to administer and enforce the provisions of the City.
(b) “Assignment” means the assignment of a resident of the City of the claim for an income tax refund from another taxing municipality granting reciprocal credit to its nonresidents.
(c) “Association” means any partnership, limited partnership or any other form of unincorporated enterprise owned by two or more persons.
(e) “Business” means any 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, excluding, however, all nonprofit corporations which are exempt from the payment of Federal Income Tax.
(f) “Corporation” means a corporation or joint stock association organized under the laws of the United States, this State or any other state, territory or any foreign country or dependency.
(g) “Earned Income” means income is earned when services giving rise to the income are performed and when there is no substantial risk of forfeiture to the rights to the income. All contributions to retirement plans, as well as all other income deferrals of any type that are required to be reported for FICA purposes are earned income.
(h) “Employee” means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(i) “Employer” means an individual, partnership, 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 basis of compensation.
(j) “Fiscal year” means an accounting period of twelve months or less ending on any day other than December 31.
(k) “Gross receipt” means the total income from any source whatever.
(l) “Net profits” means a net gain from the operation of a business, profession, enterprise or other activity 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, without deduction of taxes imposed by this chapter, Federal or State, and 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.
(m) “Nonresident” means an individual domiciled outside the City.
(n) “Nonresident unincorporated business entity” means an unincorporated business entity not having an office or place of business within the City.
(o) “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, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
(p) “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.
(q) “Resident” means an individual domiciled in the City.
(r) “Resident unincorporated business entity” means an unincorporated business entity having an office or place of business within the City.
(Ord. 145-2000. Passed 10-24-00.)
(s) “Taxable income” means wages, salaries, commission, lottery winnings and other compensation or any income which is not prohibited by this ordinance, State or Federal law, paid to an employee by, or which an employee has earned, or is, at any time, entitled to from an employer or employers before any deductions and/or the net profits from the operation of a business, profession or other enterprise or activity in accordance with the provisions of this chapter.
(Ord. 111-2001. Passed 9-18-01.)
(t) “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.
(u) “Taxing municipality” means any municipal corporation levying a municipal income tax on salaries, wages, commissions and other compensation earned by individuals and on the net profits earned from the operation of a business, profession or other activity.
(v) “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. 145-2000. Passed 10-24-00.)