As used in this chapter, the following words shall have the meanings ascribed to them in this section except as and if the context clearly indicates or requires a different meaning:
(a) “Administrator” means the Tax Administrator of the City of Warren.
(b) “Association” means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons. Limited Liability Companies (LLC’s) and Subchapter S corporations (as defined in the Federal Tax Code) shall be treated as associations for the purpose of this chapter.
(c) “Board of Review” means the Board created by and constituted as provided in Section 171.13 of this chapter.
(d) “Business” means an enterprise, activity, profession, public utility, public service, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, co-partnership, association, corporation or any other entity.
(e) “City” or “the City” means the City of Warren, Ohio.
(f) “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.
(g) “Employee” means an individual whose earnings are subject to the withholding of Federal Income Tax or Social Security Tax.
(h) “Employer” means an individual, partnership, co-partnership, limited 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, third party sick pay, 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) “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 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 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 and the rules and regulations promulgated by the City Treasurer.
(k) “Nonresident” means an individual, partnership, association, co-partnership, fiduciary, corporation or other entity domiciled outside the City and not having an office or place of business within the City.
(l) “Person” means every natural person, partnership, co-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, shareholders, or members thereof, and as applied to corporations, the officers thereof.
(m) “Resident” means an individual, partnership, limited partnership, corporation, association or other entity having an office or place of business within the City. Also, a person who lives in the City during the period in which he performs work or renders services for compensation or conducts a business for profit; the place where the work is performed, the services rendered, or the business conducted is immaterial.
(n) “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 made. Unless otherwise approved by the City Treasurer, the taxable year of an individual shall be a calendar year.
(o) “Taxpayer” means a person, whether an individual, partnership, co-partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
(p) The singular shall include the plural, and the masculine shall include the feminine and the neuter. (Ord. 11641/02. Passed 12-23-02.)