For the purpose of these Regulations (Chapter 193) the following terms shall have the definitions hereafter given:
(a) The definitions of the terms "taxpayer", "association", "business", "corporation", "employee", "employer", "net profits", "nonresident", "person", "resident", "other entity" shall be the same as set forth in Section 191.01 of the preceding chapter.
(b) "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.
A taxpayer does not have a regular place of business outside Wauseon, solely by consigning goods to an independent factor or contractor outside the Municipality of Wauseon for sale.
(c) "Business allocation percentage" means the average percentage arrived at by applying the formula set forth in Section 191.02(a)(8) and (b) of the Ordinance. "Business allocation percentage" is the percentage which may be applied to determine the portion of the entire net profits of a taxpayer to be allocated as having been made within the Municipality of Wauseon, within the meaning of the provisions of such section.
(d) "The Ordinance" means Ordinance 1970-14, passed August 24, 1970, as amended, and codified as Chapter 191 of these Codified Ordinances.
(e) The singular shall include the plural and the masculine shall include the feminine and the neuter.
(Res. 1970-14. Passed 8-24-70.)