185.02 DEFINITIONS.

   As used in this chapter, the following words shall have the meaning ascribed to them in

this section, except if the context clearly indicates or requires a different meaning.

   (a)   "Association" means a partnership, limited partnership, or any other form of unincorporated enterprise owned by one or more persons.

   (b)   “Board of Review” means the Board created by and constituted as provided for in Section 185.12.

   (c)   "Business" means an enterprise, activity, profession or undertaking of any nature conducted for profit, or ordinarily conducted for profit, including but not limited to the renting or leasing of real estate or personally, whether by an individual, co- partnership, association, corporation or any other entity.

   (d)   "Commissioner of Taxation" means the person so designated and appointed by the Mayor and approved by Council, or the person executing the duties of the aforesaid Commissioner.

   (e)   "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.

   (f)   "Domicile" means the place where a taxpayer has his true, fixed and permanent home and to which, whenever the taxpayer is absent, he 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 on voter's registration; attendance at schools by taxpayer's family; county of taxpayer's estate if deceased.

   (g)   "Employer" means an individual, co-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.

   (h)   “Fiscal year” means an accounting period of twelve months ending on any day other than December 31.

   (i)   "Net profits" means the net gain from the operation of a business, profession, enterprise or activity after provision for all ordinary and necessary expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes providing such accounting method does not conflict with any provision of this chapter or regulations of the Commissioner of Taxation adopted pursuant thereto, and without deduction of taxes imposed by this chapter, federal taxes based on income or in the case of an unincorporated entity without deduction of salaries or withdrawals of partners, or other owners.

   (j)   "Nonresident individual" means an individual domiciled outside the Village.

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

   (l)   "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 excluding an S Corporation.
(O.R.C. 718.14(a)(2)) .

   (m)   "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 payor on a Form 1 099-R or similar form.

   (n)   "Person" means every natural person, co-partnership, association or corporation. Whenever used in any clause prescribing and imposing a penalty, "person" as applied to associations, means the partner or members thereof, and as applied to corporations, the officers thereof.

   (o)   "Resident individual" means an individual domiciled in the Village.

   (p)   "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the Village.

   (q)   "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, non-qualified 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; employee contributions to "Cafeteria Plans" as permitted by IRS under IRS Code Section 125,127 or 129 or similar plans and which may be excludable from wages for federal purposes; ordinary income portion of stock options or employee stock purchase plans; supplemental unemployment benefits (SUB pay); jury duty pay; strike pay; employer or employee contributions or amounts credited to nonqualified pension plans or deferred compensation plans at the time of deferral and to the extent subject to the Medicare Tax; working conditions fringe benefits and unemployment compensation subject to tax by IRS; guardian, executor, conservator, trustee, or Commissioner fees; bonuses; ordinary income portion of lump sum distributions which may become subject to federal tax because the recipient did not roll over the distribution within the time required by IRS.

   (r)   "Taxable year" means the calendar year, or the fiscal year, ending during such calendar year upon the basis of which the net profits are to be computed under this chapter.

   (s)   "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.

   (t)   "Taxpayer" means an individual, co-partnership, association or any corporation or other entity required hereunder to file a return or pay a tax.

   (u)   "Village" means the Village of Whitehouse, Lucas County, Ohio.

   In all definitions and these regulations, the singular shall include the plural and the masculine shall include the feminine and the neuter.

(Ord. 23-2003. Passed 11-18-03.)