For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADMINISTRATOR. The individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.
ASSOCIATION. A partnership, limited partnership, or any other form of unincorporated enterprise, owned by 2 or more persons.
BOARD OF REVIEW. The Board created by and constituted as provided in § 39.13 of this chapter.
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 or any other entity, including but not limited to the renting or leasing of property, real, personal, or mixed, farming, and a business conducted by a trust or guardianship estate.
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.
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, who or that employs one 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.
GROSS RECEIPTS. The total income from any source whatsoever.
NET PROFITS. A net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable 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 and other taxes based on income exclusive of the amount of Ohio franchise tax computed on the net worth basis, and without deduction of contributions to individual retirement accounts, 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.
NON-RESIDENT. An individual domiciled outside this municipality.
NON-RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having an office or place of business within this municipality.
OTHER COMPENSATION. Wages paid by an employer to an employee for purposes of health, rest, recuperation or other rewards, regardless of label as sick payments, vacation pay holiday pay, personal days, severance pay, annual leave, longevity, bonuses, etc., are deemed to have the same tax situs as the primary job assignment or job location of the employee and are taxable on the same ratio as the normal earnings of such employee for his primary job assignment.
PERSON. 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.
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 one or more of his regular employees regularly in attendance.
RENTALS AND LEASING. The rental or leasing of property is ordinarily a business activity and the income from such rentals and leases are taxable, provided, however, where the taxpayer's entire rental or leasing activity produces gross rentals of $1800 per year or less it will be prima facie evidence that such rentals and leasing activities are not a business activity.
RESIDENT. An individual domiciled in this municipality.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having an office or place of business within this municipality.
TAXABLE INCOME. Wages, salaries and other compensation paid by an employer or employers before any deductions other than ordinary and necessary employee business expenses in the same manner as provided by the Internal Revenue Code, and/or the net profits of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
TAXABLE YEAR. The calendar year, or the fiscal year upon the basis of which 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.
TAXPAYER. A person, whether an individual, partnership, association, or any 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.
THIS CHAPTER. Income tax ordinance 5818-82, passed 3-8-1982, as amended and codified herein.
(Ord. 5818-82, passed 3-8-1982)