As used in this chapter, the following words shall have the meaning ascribed to them in this section, except to the extent that the context clearly indicates or requires a different meaning.
(a) "Association" means 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, joint adventure, or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Board of Adjudication" means the Board created by and constituted as provided in Section 880.13(a).
(c) "Board of Tax Appeals" means the Board created by and constituted as provided in Section 880.13(b).
(d) "Business" means an enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, association, corporation, trust or any other entity.
(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) "Employee" means one who works for wages, salary, commission or other type of compensation in the service of an employer.
(g) "Employer" means an individual, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, and who or that employs one or more persons for a salary, wage, commission, or other compensation for service.
(h) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(i) "Form 2106" means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.
(j) "Generic form" means an electronic or paper form designed for reporting estimated income taxes and annual income tax liability that is not prescribed by the Superintendent for the reporting of the income tax.
(k) "Gross receipts" means the total income from any source whatsoever.
(l) "Intangible income" means 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 Ohio R.C. Chapter 5701.
(m) "Internet" means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork now known as the world wide web.
(n) "Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
(o) "Net profits" for a taxpayer other than an individual means adjusted federal taxable income as defined in the Ohio Revised Code. "Net profits" for an individual taxpayer means the profit required for federal tax purposes to be reported on Schedule C, Schedule E, Schedule F or any other schedule of income and expenses as reportable for federal income tax purposes. Such net profits are generally comprised of the net gain from the operation of a business, 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.
(p) "Non-resident" means any individual who is not a resident as herein defined.
(q) "Non-resident unincorporated business entity" means a person other than a corporation not having a place of business within the City of Vandalia.
(r) "Other activity" means any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, rental of real and personal property, and a business conducted by a trust or guardianship estate.
(s) "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.
(t) "Pass-through entity" has the meaning as defined in Ohio R.C. 718.14.
(u) "Person" means an individual (natural person), 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.
(v) "Place of business" means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is used by the taxpayer in carrying on any business activity.
(w) "Resident" means an individual domiciled in the City of Vandalia. Any person who maintains a place of abode within the City of Vandalia for a total of 183 days or more within any twelve-month period shall be deemed a resident.
(x) "Resident unincorporated business entity" means a person other than a corporation having a place of business within the City of Vandalia.
(y) "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.
(z) "Schedule C" means Internal Revenue Service Schedule C of Form 1040 filed by a taxpayer pursuant to the Internal Revenue Code.
(aa) "Superintendent of Taxation" (also referred to as the Superintendent) means the Superintendent of Taxation of the City of Vandalia, Ohio, or the person executing the duties of the aforesaid Superintendent of Taxation.
(bb) "Taxable income" means 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.
(cc) "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. Unless approved by the Superintendent, the taxable year of a wage earner shall be a calendar year.
(dd) "Taxpayer" means a person, whether an individual, 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. 67-26. Passed 12-4-67; Ord. 02-24. Passed 12-23-02.)