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As used in this chapter, the following words shall have the meanings ascribed to them in this section, except as and if the context clearly indicates or requires a different meaning:
(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. This definition is effective for tax years beginning on or after January 1, 2004.
(b) “Association” means a partnership, limited partnership, limited liability company, Chapter S Corporations as defined in the federal tax code, 26 U.S.C. 1361, or any other form of unincorporated enterprise.
(c) “Board of Tax Appeals” means the Board created by and constituted as provided in Section 880.13.
(d) “Business” means an enterprise, profession, undertaking or other activity of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity.
(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, but not including Chapter S Corporations as defined in the Federal Tax Code, 26 U.S.C. 1361.
(f) “Domicile” means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile.
(g) “Employee” means one who works for wages, salary, commission or other type of compensation or other income in the service of an employer.
(h) “Employer” means an individual, partnership, association, corporation or 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 Village, and who or which employs one or more persons on a salary, wage, commission or other compensation or other income basis.
(i) “Fiscal year” means an accounting period of 12 months or less ending on any day other than December 31.
(j) “Generic form” means an electronic or paper form designed for reporting estimated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Yellow Springs's regular tax return, estimated payment forms, and refund forms, and are in a similar format that will allow processing of the generic forms without altering the Village's procedures for processing forms.
(k) “Gross receipts” means the total revenue derived from sales, work done, or service rendered, before any deductions, exceptions, or credits are claimed.
(l) “Income” means all monies derived from any source whatsoever, including but not limited to:
A. All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the Village.
B. All salaries, wages, commissions, other compensation and other income from whatsoever source received by nonresidents for work done or services performed or rendered or activities conducted in the Village.
C. The portion attributable to the city of the net profits of all unincorporated businesses, associations, professions, corporations, or other entities, from sales made, work done, services performed or rendered, and business or other activities conducted in the Village.
(m) “Net profits” means, for taxable years prior to 2004, the net gain from the operation of a business, profession, enterprise or other activity excluding capital gains and losses after provision for all ordinary and necessary expenses, paid or accrued in accordance with the accounting system (i.e., cash or accrual) used by the taxpayer for Federal income tax purposes, adjusted to the requirements of this chapter. For taxable years 2004 and later, see “adjusted federal taxable income”.
(n) “Nonresident” means any individual who is domiciled outside the Village.
(o) “Nonresident unincorporated business entity” means an unincorporated business entity not having a place of business within the Village.
(p) “Other activity” means any undertaking, not otherwise specifically defined herein, which is normally entered into for profit, including, but not limited to, rental of real and personal property and a business conducted by a trust or guardianship estate.
(q) “Person” means every natural person, partnership, fiduciary, association or corporation. Whenever used in any section prescribing and imposing a penalty, the employee of an association as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs.
(r) “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 or her regular employees regularly in attendance.
(s) “Qualifying wage” means wages as defined in Section 3121(a) of the Internal Revenue Code, without regard to any wage limitations, but including subsequent adjustments from required additions and deductions. “Qualifying wage” represents employees' income from which municipal tax shall be deducted by the employer, and any wages not considered a part of “qualifying wage” shall not be taxed by the Village. This definition is effective January 1, 2004.
(t) “Resident” means an individual domiciled in the Village.
(u) “Resident unincorporated business entity” means an unincorporated business entity having a place of business within the Village.
(v) “Superintendent of Taxation” or “Superintendent” means the Superintendent of Taxation of the Village or the person executing the duties of the aforesaid Superintendent of Taxation.
(w) “Taxable income” means income minus the deductions and credits allowed by this chapter. See “Income” as defined in this section.
(x) “Taxable year” means the calendar year or the fiscal year upon the basis of which the 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. Unless otherwise approved by the Superintendent, the taxable year of a wage earner shall be a calendar year.
(y) “Taxpayer” means a person, whether an individual, partnership, association, corporation or other entity, required hereunder to file a return or pay a tax.
(z) “Village” means the Village of Yellow Springs, Ohio.
(aa) The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(Initiative Ord. Passed 11-5-68; Ord. 2004-11. Passed 4-5-04.)