(a) 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.
(1) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(2) "Board of Review" means the Board created by and constituted as provided for in Section 181.12.
(3) "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.
(4) "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.
(5) "Employee" means one who works for wages, salary, commission or other types of compensation in the service of an employer.
(6) "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.
(7) "Fiscal year" means an accounting period of twelve months ending on any day other than December 31.
(8) "Gross receipts" means total income of taxpayers from whatever source derived.
(9) "Municipality" means the Village of Woodsfield, Ohio.
(10) "Net profits" means the net gain from all operations including those pertaining to capital gains and losses of a business, profession or enterprise after provision for all ordinary and necessary expense, except taxes imposed by this chapter, and federal and other taxes based on income, paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, and, in the case of an association, without deduction of salaries paid to partners or other owners.
(11) "Nonresident"means a person whether an individual, association, corporation or other entity, domiciled outside the Village.
(12) "Person" means every natural person, partnership, fiduciary, association, corporation or other entity. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any association shall include the partners or members thereof, and as applied to corporations, the officers thereof.
(13) "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 employees, regularly in attendance.
(14) "Resident" means a person, whether an individual, association, corporation, or other entity, domiciled in the Village.
(15) "Tax year" means the calendar year, or the fiscal year upon the basis of which net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
(16) "Tax Commissioner" means the Tax Commissioner or the person executing the duties of the aforesaid Commissioner.
(17) "Taxpayer" means a person, whether an individual, partnership, association, corporation or other entity, required by this chapter to file a return or pay a tax.
(18) The singular shall include the plural, and the masculine shall include the feminine and the neuter. (Ord. 272. Passed 7-15-74.)