As used in this chapter, the following terms shall have the meaning ascribed to them herein, except as and if the context clearly indicates or requires a different meaning:
(a) "Administrator" means the Clerk-Treasurer or his or her authorized representative.
(b) "Assignment" means the assignment made by a resident of Westfield Center of a claim for refund due from another taxing municipality or village granting credit to nonresidents thereof.
(c) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(d) "Board of Review" means the board created by and constituted as provided in Section 890.14.
(e) "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.
(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 one who works for wages, salary, commission or other type of compensation in the service of an employer.
(h) "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.
(i) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(j) "Gross receipts" means the total income from any source whatsoever.
(k) "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.
(l) "Nonresident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the Village of Westfield Center.
(m) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Village of Westfield Center.
(n) "Other entity" means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries located within the Village of Westfield Center.
(o) "Partnership" means an association of two or more persons to carry on, as co-owners, a business for profit.
(p) "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 a corporation, the officers thereof.
(q) "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 or her regular employees regularly in attendance.
(r) "Resident" means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village of Westfield Center.
(s) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Village of Westfield Center.
(t) "Taxable income" means wages, salaries, lottery and gambling winnings, golden parachutes/severance packages, employee bonuses and rewards, and other compensation paid by an employer or employers before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity, adjusted in accordance with the provisions of this chapter.
(u) "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.
(v) "Taxing village" means any village levying a village 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.
(w) "Taxpayer" means a person, whether an individual, partnership, limited partnership, corporation, association 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. 1999-10. Passed 12-7-99.)