181.02 DEFINITIONS.
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.
(a) "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
(b) "Board of Review" means the Board created by and constituted as provided in Section 181.13.
(c) "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.
(d) "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.
(e) "Director of Finance" means the individual designated by this chapter to administer and enforce the provisions of this chapter.
(f) "Employee" means one who works for wages, salary, commissions or other type of compensation in the service of an employer.
(g) "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.
(h) "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31.
(i) "Gross receipts" means the total income from any source whatsoever.
(j) "Net profits" means the net gain from the operation of a business, profession or enterprise after provision for all ordinary and necessary expenses, either paid or accrued, in accordance with the accounting system used by the taxpayer for federal income tax purposes.
(k) "Nonresident" means an individual domiciled outside the City.
(l) "Nonresident unincorporated business entity" means an unincorporated business entity not having an office or place of business within the City.
(m) "Other entity" means any person or unincorporated body not previously named or defined and includes, inter alia, fiduciaries.
(n) "Person" means every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, means the partners or members thereof, and as applied to corporations, the officers thereof.
(o) "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 regular employees regularly in attendance.
(p) "Resident" means an individual domiciled in the City.
(q) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within the City.
(r) "Taxable income" means wages, salaries and other compensation paid by an employer or employers before any deductions and/or net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this chapter.
(s) "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 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.
(t) "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
The singular includes the plural and the masculine includes the feminine and the neuter. (Ord. 65905. Passed 12-30-59.)