As used in this chapter, the following words shall have the meaning ascribed to them in this section, except as and if the context clearly indicated or requires a different meaning.
(a) "Assignment" means the assignment made by a resident of a municipality of claim for refund due the taxpayer from another taxing municipality granting credit to nonresidents thereof.
(b) "Association" means a partnership, limited partnership, Limited Liability Company, Sub-S Corporation or any other form of unincorporated enterprise, owned by one or more persons.
(c) "Board of Review" means the Board created by and constituted as provided in Section 171.13.
(d) "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, including but not limited to, the renting or leasing of property, real, personal or mixed.
(e) "Commissioner of Taxation" or "Commissioner" means the person so designated and appointed by the Municipal Administrator and approved by Council or the person executing the duties of the aforesaid Commissioner.
(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 except for a Sub-S corporation.
(g) "Domicile" means the place where a taxpayer has his true, fixed, and permanent home, and to which, whenever the taxpayer is absent, he or she has the intention of returning. Factors to be considered when determining domicile are, but not limited to: registration of vehicles; current driver's license; address on federal and State income tax returns; address of voter's registration; attendance at schools by taxpayer's family; location of the probate of the taxpayer's estate if deceased.
(h) "Employee" means one who works for wages, salary, commission, or other type of compensation in the service of an employer and whose wages, salary or commissions are subject to withholding of federal income tax, Social Security Tax, and/or Medicare Tax.
(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 compensation basis.
(j) "Fiduciary" means a guardian, trustee, executor, administrator, or any other person acting in any fiduciary capacity for any individual, trust, or estate.
(k) "Fiscal year" means an accounting period of twelve months ending on any day other than December 31.
(l) "Gross receipts" means the total income from any source whatsoever.
(m) "Municipality" means the City of Waterville, Lucas County, Ohio.
(n) "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, or system approved by the Commissioner, 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.
(o) "Nonresident" means an individual domiciled outside the Municipality.
(p) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Municipality.
(q) "Pass-Through-Entry" means a partnership, limited liability company, or any other class of entity the income or profits of which are given pass-through treatment under the Internal Revenue Code. (HB 95). O.R.C. 718.14 (A) (2).
(r) "Pension" means income earned or received as a result of retirement from employment from an IRS qualified retirement plan and which is generally, although not exclusively, reported to the taxpayer by the payer on a Form l099-R or similar form.
(s) "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.
(t) "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 agents or employees.
(u) "Reciprocity credit" means the credit granted by a municipality to its residents, and to nonresidents whose municipality of residence grants a similar credit to nonresidents thereof.
(v) "Resident" means an individual domiciled in the City of Waterville.
(w) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City of Waterville.
(x) "Salaries, wages, and other compensation" means the total compensation paid to an individual in cash or in kind on an hourly, daily, weekly, monthly, annual, or other basis, including, but not limited to the following: severance or termination pay; wage continuation payments made as a result of early retirement or employment termination; wage continuation payments made as a result of sickness or temporary disability and whether paid by the recipient's employer or by a third party; vacation or holiday pay; tips or gratuities received; group term insurance premiums paid on an employee's behalf; employee contributions to tax sheltered annuities, nonqualified pension plans, or into employer or third party trusts or pension plans as permitted by IRS and which may be excludable from wages for federal tax purposes; ordinary income portion of stock options or employee stock purchase plans; supplemental unemployment benefits (SUB Pay); strike pay; jury duty pay; employer or employee contributions or amounts credited to non-qualified pension plans or deferred compensation plans at the time of deferral and to the extent subject to Medicare tax; working conditions fringe benefits subject to tax by IRS; guardian, executor, conservator, trustee, or administrator fees; bonuses; ordinary income portion of lump sum distributions which become subject to federal tax because the recipient did not roll over the distribution within the time required by IRS.
(y) "Taxable year" means the calendar year or the fiscal year on the basis of which the net profits are to be computed in accordance with this chapter and, in the case of a return for a fractional part of a year, the period for which such return is made.
(z) "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.
(aa) "Taxpayer" means a person, whether an individual, partnership, association, or any corporation or other entity subject to the tax imposed by this chapter or 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. 11-04. Passed 10-11-04.)
(bb) “Tenant” means:
(1) If there is a written lease or rental agreement, the person or persons who sign the written lease or rental agreement with the owner of the premises.
(2) If there is an oral lease or rental agreement, the person or persons with whom the owner of the premises enters into the oral lease or rental agreement. (Ord. 34-11. Passed 11-14-11.)