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128.0309 FISCAL YEAR. <br />"Fiscal year" means an accounting period of twelve months or less ending on any <br />day other than December 31. <br />128.03091 FUNDAMENTAL CHANGE. <br />"Fundamental change" means any substantial alteration by an employer <br />including liquidations, dissolution, bankruptcy, reorganizations such as merger, <br />consolidation, acquisition, transfer or change in identity, form or organization. <br />128.03092 GENERIC FORM <br />"Generic form" means an electronic or paper form designed for reporting <br />estimated municipal income taxes, annual municipal income tax liability, or separate <br />requests for refunds that contain all the information required on Lakewood's regular tax <br />return and estimated payment forms, and are in a similar format that will allow <br />processing of the generic forms without altering Lakewood's procedures for processing <br />forms. <br />128.0310 GROSS RECEIPTS. <br />"Gross receipts" means the total revenue derived from sales, work done, or <br />service rendered. <br />128.03101 INCOME <br />"Income" means all monies and compensation in any form, subject to limitations <br />imposed by ORC 718, derived. from any source whatsoever, including but not limited to: <br />(a) all income, qualifying wages, commissions, other compensation and other <br />income from whatever source received by residents of Lakewood. <br />(b) all salaries, wages, commissions, other compensation and other income <br />from whatsoever source received by nonresidents for work done or services performed <br />or rendered or activities conducted in Lakewood. <br />(c) the portion attributable to the City of the net profits of all businesses, <br />associations, professions, corporations, or other entities, from sales made, work done, <br />services performed or rendered, and business or other activities conducted in <br />Lakewood. <br />128.03102 MANAGER. <br />"Manager" means any of the employer's officers, responsible persons, employees <br />having control or supervision and employees charged with the responsibility of filing the <br />return, paying taxes and otherwise complying with the provisions of this chapter. <br />128.0311 NET PROFITS. <br />"Net profits" means, for taxable years prior to 2004, a net gain from the <br />operation of a business, profession, enterprise or other activity after provision for all <br />ordinary and necessary expenses either paid or accrued in accordance with the <br />