71-10 Amend Chpt 128, Municipal Income Tax

Home Browse Search

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. 128.0302 ADMINISTRATOR. "Administrator" means the individual designated to administer and enforce the provisions of the City income tax. 128.0303 ASSOCIATION. "Association" means any partnership, limited partnership, limited liability company, Subchapter S Corporation or any other form of unincorporated enterprise, owned by one or more persons. 128.0304 BOARD OF REVIEW. "Board of Review" means the Board created by and constituted as provided in Section 128.2501. 128.0305 BUSINESS. "Business" means any 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 excluding, however, the portion of all nonprofit corporations which is exempt from Federal Income Tax. 128.03051 CITY. "City" means the City of Lakewood, Ohio. 128.0306 CORPORATION. "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 does not include Subchapter S Corporations. 128.03061 DOMICILE "Domicile" means the permanent legal residence of a taxpayer. A taxpayer may have more than one residence but not more than one domicile. 128.0307 EMPLOYEE. "Employee" means one who works for income, wages, salary, commission or other type of compensation in the service of and under the control of an employer. 128.0308 EMPLOYER. "Employer" means an individual, partnership, association, corporation, government body, unit. or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on an income, salary, wage, commission or other basis of compensation.