181.01  DEFINITIONS.
   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 indicates or requires a different meaning:
   (a)   “Taxpayer”  means a person, whether an individual, partnership, limited partnership, corporation, association or other entity, required hereunder to file a return or to pay a tax hereunder.
   (b)   “Association”  means a partnership, limited partnership, or any other form of unincorporated enterprise, owned by two (2) or more persons.
   (c)   “Business”  means an enterprise, activity, profession or undertaking of any nature conducted for profit, or ordinarily conducted for profit, whether by an individual, partnership, limited partnership, corporation, association or any other entity.
   (d)   “Corporation”  mean a corporation or joint stock association organized under the Laws of the United States, the State of Ohio, or any other state, territory, foreign country or dependency.
   (e)   “Employee”  means an individual whose earnings are subject to the withholding of Federal Income Tax or Social Security Tax.
   (f)   “Employer”  means an individual, 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, commission or other compensation basis.
   (g)   “Net profits”  means the net gain from the operation of a business, profession or enterprise after provision for all cost and expense incurred in the conduct thereof, including reasonable allowance for depreciation, depletion, amortization and reasonable additions to reserve for bad debts, either paid or accrued in accordance with recognized principles of accounting applicable to the method of accounting regularly employed and without deduction of Federal Taxes based on income, and without deducting taxes imposed by this chapter.
   (h)   “Non-resident”  means an individual, partnership, limited partnership, corporation, association or other entity domiciled outside the Village of West Unity.
   (i)   “Person”  means every natural person, partnership, limited partnership, corporation, fiduciary or association.  Whenever used in any clause prescribing and imposing a penalty, the term “person” as applied to any association, shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
   (j)   “Resident”  means an individual, partnership, limited partnership, corporation, association or other entity domiciled in the Village of West Unity.
   (k)   “Other entity”  means any person or unincorporated body not previously named or defined and includes interalia, fiduciaries located within the Village of West Unity.
   (l)   The singular shall include the plural and the masculine shall include the feminine and the neuter. 
(Ord. 327.  Passed 12-21-67.)