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dinance is an emergency measure and that it shall take effect on January 1, 2016 as set forth in Article III, Sections 10 and 13 of the Second Amended Charter of the City of Lakewood and that it is necessary for the immediate preservation of the public property, health, and safety and to provide for the usual daily operation of municipal departments in that the City must make this new chapter effective in accordance with state law; now, therefore, BE IT ORDAINED BY THE CITY OF LAKEWOOD, OHIO: Section 1. Chapter 128, Municipal Income Tax, of the Codified Ordinances of the City of Lakewood, currently reading as follows: CHAPTER 128 Municipal Income Tax ENACTMENT 128.0101 PURPOSE OF LEVY OF INCOME TAX. To provide funds for the purposes of general municipal functions of the City, there shall be and is hereby levied a tax on all income, salaries, qualifying wag- es, commissions and other compensations, and on net profits as hereinafter pro- vided. (Ord. 71 -10. Passed 11- 1 -10.) DEFINITIONS 128.0301 DEFINITIONS GENERALLY. For the purposes of this chapter, the terms, phrases, words and their derivatives shall have the meanings given in the next succeeding sections. The singular shall include the plural, and the masculine shall include the feminine and the neuter. (Ord. 71 -10. Passed 11- 1 -10.) 128.03011 ADJUSTED FEDERAL TAXABLE INCOME "Adjusted federal taxable income" means a "C" corporation's federal taxable in- come before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required ad- ditions and deductions. Pass - through entities must compute "adjusted federal taxable income" as if the pass - through entity was a "C" corporation. This defi- nition does not apply to any taxpayer required to file a return under Ohio Re- vised Code (ORC) Section 5745.03 or to the net profit from a sole proprietor- ship. This definition is effective for tax years beginning on or after January 1, 2004. (Ord. 71 -10. Passed l l- 1 -10.) 128.0302 ADMINISTRATOR. "Administrator" means the individual designated to administer and enforce the provisions of the City income tax. (Ord. 71 -10. Passed 11- 1 -10.) 128.0303 ASSOCIATION. "Association" means any partnership, limited partnership, limited liability com- pany, Subchapter S Corporation or any other form of unincorporated enterprise, owned by one or more persons. (Ord. 71 -10. Passed l l- 1 -10.) 128.0304 BOARD OF REVIEW. "Board of Review" means the Board created by and constituted as provided in Section 128.2501. (Ord. 71 -10. Passed I1- 1 -10.) 128.0305 BUSINESS