34-67 New 128.0101 - 128.2702 enact income tax

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-3- Section 128.0312. Non-Resident Non-~esident means an individual domiciled outside the City of Lakewood. Section 128.0313 Non-Resident Unincorporated Business Entity Non-Resident Unincorporated Business Entity means an unincorporated business entity not having an office or place of business within the City of Lakewood. Section 128.0314 Person Person means every natural person, partnership, fiduciary, association or corporation. Whe~ever used in any clause pre- scribing 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. Section 128.0315 Place of Business 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. Section 128.0316 Resident Resident means an individual domiciled in the City of Lakewood. Section 128.0317 Resident Unincorporated Business Entity Resident Unincorporated Business Entity means an unincor- porated business entity having an office or place of business within the City of Lakewood. Section 128.0318. Taxable Income Taxable Income means wages, salaries and other compensation paid by an employer or employers before any deduction and/or the net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of this Chapter. Section 128.0319 Taxable Year 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. Section 128.0320 Taxpayer Taxpayer means a person, whether an individual, partner- ship, association, or any corporation or other entity, required hereunder to file a return or pay a tax.