For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

The singular shall include the plural, and the masculine shall include the feminine and the neuter.

(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 Revised Code (ORC) Section 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, (including a single-owner LLC), Chapter S corporation as defined in Federal Tax Code, 26 U.S.C. 1361, or any form of unincorporated enterprise.

(c) "Board of Appeal" means the Board created by and constituted as provided in Section 191.16.

(d) "Business" means an enterprise, activity, profession, public utility, public service, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed.

(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.

(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 income, wages, salaries, commissions, or other type of compensation in the service and under the control of an employer.

(h) "Employer" means an individual, association, corporation, governmental body, unit or agency, or any entity, whether or not organized for profit, that provides one or more people 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) "Gross receipts" means the total revenue derived from sales, work done, or services rendered.

(k) "Income" shall include, subject to limitations imposed by Ohio R.C. Chapter 718, all monies derived from any source whatsoever, including but not limited to:

(1) All salaries, wages, commissions, other compensation and other income from whatever source received by residents of the City of Hubbard.

(2) 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 City of Hubbard.

(3) 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 City of Hubbard.

(l) "Joint Economic Development District" means the Districts created under Ohio Revised Code Sections 715.70 through 715.83, as amended from time to time.

(m) "Net profits" (See "Adjusted Federal Taxable Income").

(n) "Non-resident" means an individual domiciled outside the City of Hubbard.

(o) "Non-resident unincorporated business entity" means an unincorporated business entity not having an office or place of business within this Municipality.

(p) "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 unincorporated entity shall mean the partners or members thereof, and as applied to corporations, the officers thereof.

(q) "Place of business" means any bona fide office (other than a mere statutory office), factory, warehouse or other space which is regularly occupied and used by the taxpayer in carrying on any business activity, whether in person or through employees regularly in attendance.

(r) "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 City of Hubbard. This definition is effective January 1, 2004.

(s) "Resident" means an individual domiciled in the City of Hubbard.

(t) "Resident unincorporated business entity" means an unincorporated business entity having an office or place of business within this municipality.

(u) "Tax Administrator" means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.

(v) "Taxable income" (See "Income").

(w) "Taxable year" means the corresponding tax reporting period as prescribed for the taxpayer under the Internal Revenue Code and, in the case of a return for a fractional part of the year, the period for which such return is required to be made.

(x) "Taxpayer" means a person, whether an individual, partnership, association or any corporation or other entity, required by this chapter to pay a tax.

(Ord. 25-03. Passed 10-20-03.)