181.02 DEFINITIONS.

   As used in this chapter, the following words shall have the meanings ascribed to them in this chapter unless the context clearly indicates or requires a different meaning. The singular shall include the plural and the masculine gender shall include the feminine and the neuter genders.

   (a)    "Adjusted federal taxable income" means a C corporation's federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code; but including subsequent adjustments from required additions and deductions. Pass-through entities must compute adjusted federal taxable income as if the pass-through entity was a C corporation. This definition does not apply to any taxpayer required to file a return under Ohio R.C. 5745.03 or to the net profit from a sole proprietorship.

    (b)    "Association" means a partnership, limited partnership, limited liability partnership or any other form of unincorporated enterprise owned by two or more persons, a limited liability corporation or a Subchapter S Corporation as defined in the Federal Tax Code.

   (c)    "Banking day" means that part of any day on which a bank is open to the public for carrying on substantially all of its banking functions.

   (d)    "Board of Income Tax Review" means the Board created by and constituted as provided for in Section 181.22 .

   (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, including but not limited to the renting or leasing of property, real, personal or mixed.

   (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)    "Domicile" means a place where a person lives, or has his home, a permanent legal home a person intends to use for an indefinite or unlimited period, and to which, when absent, he intends to return.

   (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)   "Employee" means one who works for wages, salary, commissions or other types of compensation in the service of an employer.

   (j)    "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.

   (k)    "Form 2106" means Internal Revenue Service Form 2106 filed by a taxpayer pursuant to the Internal Revenue Code.

   (l)    "Form 5754, Statement by Person(s) Receiving Gambling Winnings" means Internal Revenue Service Form 5754 filed by a taxpayer pursuant to the Internal Revenue Code.

   (m)    "Form 1099-MISC, Miscellaneous Income" means Internal Revenue Service Form 1099-MISC filed by a taxpayer pursuant to the Internal Revenue Code.

   (n)    "Form W-2, Wage and Tax Statement" means Internal Revenue Service Form W-2 filed by a taxpayer pursuant to the Internal Revenue Code.

   (o)    "Form W-2G, Certain Gambling Winnings" means Internal Revenue Service Form W-2G filed by a taxpayer pursuant to the Internal Revenue Code.

   (p)    "Generic form" means an electronic or paper form designed for reporting estimated municipal income taxes and annual municipal income tax liability or for filing a refund claim that is not prescribed by a particular municipal corporation for the reporting of that municipal corporation's tax on income.

   (q)    "Gross receipts" means the total income of taxpayers from whatever source derived.

   (r)    "Income from a pass-through entity" means partnership income of partners, distributive shares of shareholders of an S Corporation, membership interests of members of a limited liability company, or other distributive or proportionate ownership shares of other pass-through entities.

   (s)    "Intangible income" means income of any of the following types: income yield, interest, capital gains, dividends, or other income arising from the ownership, sale, exchange, or other disposition of intangible property including, but not limited to, investments, deposits, money or credits as those terms are defined in Chapter 5701 of the Ohio Revised Code, and patents, copyrights, trademarks, trade names, investments in real estate investment trusts, investments in regulated investment companies, and appreciation on deferred compensation. "Intangible income" does not include prizes, awards, or other income associated with any lottery winnings or other similar games of chance.

   (t)    "Internal Revenue Code" means the Internal Revenue Code of 1986, 100 Stat. 2085, U.S.C. 1, as amended.

   (u)    "Internet" means the international computer network of both Federal and nonfederal interoperable packet switched data networks, including the graphical sub network known as the World Wide Web.

   (v)    "Limited liability company" means a limited liability company formed under Chapter 1705 of the Ohio Revised Code or under the laws of another state.

   (w)    "Municipality" means the City of Whitehall.

   (x)    "Net profit" for a taxpayer other than an individual means adjusted federal taxable income and "net profit" for a taxpayer who is an individual means the individual's profit required to be reported on schedule C, schedule E, or schedule F.

   (y)    "Nonqualified deferred compensation plan" means a compensation plan described in Section 3121(v)(2)(c) of the Internal Revenue Code.

   (z)    "Nonresident" means an individual domiciled outside the Municipality.

   (aa)    "Nonresident incorporated business entity" means an incorporated business entity not having an office or place of business within the Municipality.

   (bb)    "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the Municipality.

   (cc)    "Other payer" means any person, other than an individual's employer or the employer's agent, who pays an individual any amount included in the federal gross income of the individual.

   (dd)    "Owner" means a partner of a partnership, a shareholder of a Subchapter S Corporation, a member of a limited liability company, or other person with an ownership interest in a pass-through entity.

   (ee)    "Owner's proportionate share" with respect to each owner of a pass-through entity, means the ratio of:

      (1)    The owner's income from the pass-through entity that is subject to taxation by the municipal corporation, to

      (2)    The total income from that entity of all owners whose income from the entity is subject to taxation by that municipal corporation.

   (ff)    "Pass-through entity" means a partnership, S corporation, limited liability company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.

   (gg)    "Person" includes individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, corporations, governmental entities, and any other entity.

   (hh)    "Place of business" means any bona fide office other than a mere statutory office, factory, warehouse or other place which is occupied and used by the taxpayer in carrying on any business activity individually or through any one or more of his regular employees regularly in attendance.

   (ii)    "Principal place of business" means, in the case an employer having headquarters' activities at a place of business within a taxing municipality, the place of business at which the headquarters is situated. In the case of any employer not having its headquarters' activities at a place of business within a taxing municipality, the term means the largest place of business located in a taxing municipality.

   (jj)    "Professional athlete" means a person who is paid for participation in an individual or team sport and also for single or multiple appearances at an event.

   (kk)    "Professional entertainer" means a person who is paid for performing song, dance, music, comedy, drama and other arts either as an individual or as a member of a group for a single or multiple performances or appearances.

   (ll)    "Promoters of professional entertainment or sports events and their employees" means a person or persons who are responsible for planning, making arrangements, or providing services to a professional entertainer or professional athlete.

   (mm)    "Qualified plan" means a retirement plan satisfying the requirements under Section 401 of the Internal Revenue Code, as amended.

   (nn)    "Qualifying wages" means wages, as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, adjusted in accordance with Section 718.03(A) of the Ohio Revised Code.

   (oo)    "Real property" means commercial property, residential property, farm property and any and all other types of real estate.

   (pp)    "Rented units" means any unit of real property which is subject to a rental agreement, whether oral or written, for residential, commercial or industrial purposes.

   (qq)    "Resident" means any individual who is domiciled in the Municipality.

   (rr)    "Resident incorporated business entity" means an incorporated business entity whose office, place of operations or business situs is within the Municipality.

   (ss)    "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business located within the Municipality.

   (tt)    "Return preparer" means any person other than a taxpayer who is authorized by a taxpayer to complete or file an income tax return, report or other document for or on behalf of the taxpayer.

   (uu)    "Sales made in the Municipality" means:

      (1)    All sales of tangible personal property delivered within the Municipality, regardless of where title passes if shipped or delivered from a stock of goods within the Municipality;

      (2)    All sales of tangible personal property delivered within the Municipality regardless of where title passes even though transported from a point outside the Municipality if the taxpayer is regularly engaged through its own employees in the solicitation or promotion;

      (3)    All sales of tangible personal property shipped from a place within the Municipality to purchasers outside the Municipality regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.

   (vv)    "Schedule C" means Internal Revenue Service schedule C filed by a taxpayer pursuant to the Internal Revenue Code.

   (ww)    "Schedule E" means Internal Revenue Service schedule E filed by a taxpayer pursuant to the Internal Revenue Code.

   (xx)    "Schedule F" means Internal Revenue Service schedule F filed by a taxpayer pursuant to the Internal Revenue Code.

   (yy)    "S corporation" means a corporation that has made an election under subchapter S of chapter l of Subtitle A of the Internal Revenue Code for its taxable year.

   (zz)    "Tax Administrator" means the person appointed to administer the Municipality's Income Tax Ordinance and to direct the operation of the Municipal Income Tax Division or the person executing the duties of the Tax Commissioner.

   (aaa)   "Tax Commissioner" means the person elected to the position of City Auditor for the purpose of administering the Municipality's Income Tax Ordinance and directing the operation of the Municipal Income Tax Division.

   (bbb)    "Taxable income" means qualifying wages, paid by an employer or employers, compensation for personal services, other income defined by statute as taxable, and/or adjusted federal taxable income from all lottery winnings, prize money, and gambling winnings won on or after January 1, 2005, and income from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.

   (ccc)    "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code.

   (ddd)    "Taxing municipality" means a municipality levying a tax on income earned by nonresidents working within such municipality or on income earned by its residents.

   (eee)    "Taxpayer" means a person, subject to a tax on income levied by a municipal corporation and does not include any person that is a disregarded entity or a qualifying Subchapter S subsidiary for federal income tax purposes, but "taxpayer" includes any other person who owns the disregarded entity or qualifying subchapter S subsidiary.
(Ord. 73-05. Passed 12-6-05.)