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For the purpose of these Codified Ordinances, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ADJUSTED FEDERAL TAXABLE INCOME. 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.
ASSOCIATION. A partnership, limited partnership, S corporation or any other form of unincorporated enterprise, owned by one or more persons.
BUSINESS or DIRECT ACCOUNT. An enterprise, profession, undertaking or other activity of any nature conducted for profit, whether by an individual, partnership, limited partnership, corporation or any other entity, including, but not limited to, the leasing of property, real, personal or mixed.
CORPORATION. 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.
DIRECTOR OF FINANCE. The Director of Finance of the City of Xenia.
DOMICILE. A principal residence that the taxpayer intends to use for an indefinite time and to which whenever he or she is absent he or she intends to return. A taxpayer has only one domicile even though he or she may have more than one residence.
EMPLOYEE. One who works for qualifying wages, salary, commission, other compensation and other taxable income earned and received in the service of an employer.
EMPLOYER. An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, having a place of business or doing business within the city, and businesses performing services for the city and who or that employ one or more persons on a qualifying wage, commission or other compensation, or other taxable income basis.
FISCAL YEAR. An accounting period of 12 months or less ending on any day other than December 31.
GENERIC FORM. 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. Any municipality that requires taxpayers to file income tax returns, reports or other documents shall accept for filing a generic form of such return, report, or document if the generic form, once completed and filed, contains all of the information required to be submitted with the municipality’s prescribed returns, reports or documents.
GROSS RECEIPTS. The total income from any source whatsoever required to be included in the return.
HOTEL or MOTEL. Every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
INCOME FROM A PASS-THROUGH ENTITY. Partnership income of partners, membership interests of members of a limited liability company, distributive shares of shareholders of an S corporation, or other distributive or proportionate ownership shares of income from other pass-through entities.
INTANGIBLE INCOME. 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 Ohio R.C. Chapter 5701, and patents, copyrights, trademarks, tradenames, 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 or gambling winnings or other similar games of chance.
INTERNAL REVENUE CODE. The Internal Revenue Code of 1986, 100 Stat. 2085, 26 U.S.C. 1, as amended.
INTERNET. The international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork known as the worldwide web.
LIMITED LIABILITY COMPANY. A limited liability company formed under Ohio R.C. Chapter 1705 or under the laws of another state.
MOTOR VEHICLE. Any and all vehicles included in the definition of motor vehicle in Ohio R.C. 4501.01 and 4505.01.
NET PROFIT. For a taxpayer other than an individual, NET PROFIT means adjusted federal taxable income. NET PROFIT for a taxpayer who is an individual means the individual’s profit required to be reported on schedule C, schedule E, schedule F, schedule K1 or any other applicable federal schedule.
NONQUALIFIED DEFERRED COMPENSATION PLAN. A compensation plan described in the Internal Revenue Code § 3121(v)(2)(C).
NONRESIDENT. Any individual who is domiciled outside the city.
NONRESIDENT INCORPORATED BUSINESS ENTITY. An incorporated business entity not having an office or place of business within the municipality.
NONRESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity not having a place of business within the city.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms or facility, space or portion thereof, in any hotel or motel, for dwelling, lodging or sleeping purposes. The use or possession or the right to use or possess, any room or any suite of connecting rooms, as office space or as banquet or private dining rooms, or as exhibit, sample or display space, shall not be considered OCCUPANCY within the meaning of this definition, unless the person exercising OCCUPANCY uses or possesses, or has the right to use or possess, all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
OPERATOR. The person who is the proprietor of the hotel or motel, whether in the capacity of owner, lessee, licensee, mortgagee in possession or any other capacity. Where the OPERATOR performs his or her functions through a managing agent of any kind, other than an employee, the managing agent shall be deemed an OPERATOR for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
OTHER ACTIVITY. Any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, the rental of real and personal property and a business conducted by a trust or guardianship estate.
OTHER PAYER. Any person, other than an individual’s employer or the employer’s agent, that pays an individual any amount included in the federal gross income of the individual.
OWNER. A partner of a partnership, a member of a limited liability company, a shareholder of an S corporation, or other person with an ownership interest in a pass-through entity.
OWNER’S PROPORTIONATE SHARE. With respect to each owner of a pass-through entity, means the ratio of (a) the owners’ income from the pass-through entity that is subject to taxation by the municipal corporation, to (b) the total income from that entity of all owners whose income from the entity is subject to taxation by that municipal corporation.
PARTNERSHIP. All partnerships, limited partnerships or any other form of unincorporated enterprise owned by two or more persons.
PASS-THROUGH ENTITY. A partnership, limited liability company, S corporation, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
PERSON. Individuals, firms, companies, business trusts, estates, trusts, partnerships, limited liability companies, associations, governmental entities and any other entity. Whenever used in any section prescribing and imposing a penalty, the term PERSON includes an officer or employee of a corporation, or a member or employee of an association, who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs.
PLACE OF BUSINESS. 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.
PRINCIPAL PLACE OF BUSINESS. In the case of 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.
PROPERTY. The rights and interests which an individual or business (one) has in anything subject to ownership, whether that thing is movable or immovable, tangible or intangible, visible or invisible.
QUALIFIED PLAN. A retirement plan satisfying the requirements under the Internal Revenue Code § 401, as amended.
QUALIFYING NON-RETAIL BUSINESS. A business involved in manufacturing, distribution, research and development, technology, or any other non-retail business category deemed eligible by City Council.
QUALIFYING WAGES. Wages, as defined in the Internal Revenue Code § 312(a), without regard to any wage limitations, adjusted in accordance with Ohio R.C. 718.03(A).
RENT. The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind, and also any amount for which the occupant is liable for the occupancy, without any deduction therefrom whatsoever.
RESIDENT. An individual domiciled in the City of Xenia.
RESIDENT INCORPORATED BUSINESS ENTITY. An incorporated business entity whose office, place or operations or business situs is within the municipality.
RESIDENT UNINCORPORATED BUSINESS ENTITY. An unincorporated business entity having a place of business within the city or doing business for the city.
RETURN PREPARER. Any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
RULES AND REGULATIONS. The rules and regulations as set forth in this chapter.
S CORPORATION. A corporation that has made an election under subchapter S of Chapter 1 of Subtitle A of the Internal Revenue Code for its taxable year.
SCHEDULE C. Internal Revenue Service schedule C filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE E. Internal Revenue Service schedule E filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE F. Internal Revenue Service schedule F filed by a taxpayer pursuant to the Internal Revenue Code.
SCHEDULE K1. Internal Revenue Service schedule K1 filed by a taxpayer pursuant to the Internal Revenue Code.
SOLE PROPRIETORSHIP. A business entity that is owned entirely by one individual.
TAX APPEALS COMMITTEE. The Committee created by and constituted as provided in § 880.13.
TAXABLE INCOME. Qualifying wages paid by an employer or employers, compensation for personal services, other income defined by statute as taxable, including all income received as gambling winnings as reported on IRS Form W-2G, Form 5754 and or any other form required by the IRS that reports winnings from gambling, prizes, and lottery winnings and net profits, and/or adjusted federal taxable income from the operation of a business, profession, or other enterprise or activity adjusted in accordance with the provisions of this chapter.
TAXABLE YEAR. The calendar year or the fiscal year upon the basis of which the taxable income is 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. Unless approved by the Administrator, the TAXABLE YEAR of a wage earner shall be a calendar year.
TAXING MUNICIPALITY. A municipality levying a tax on income earned by nonresidents working within such municipality or on income earned by its residents.
TAXPAYER. An individual or an officer of any unincorporated enterprise, any corporation or any other entity, required hereunder to file a return or pay a tax.
TRANSIENT GUESTS. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
UNINCORPORATED BUSINESS. An enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual (sole proprietor) or partnership.
(1997 Code, §§ 880.02, 882.01, 884.01) (Ord. 87-59, passed 8-27-1987; Ord. 82-6, passed 2-11-1982; Ord. 91-62, passed 10-24-1991; Am. Ord. 04-33, passed 8-12-2004; Am. Ord. 10-37, passed 8-26-2010)