31-15 Municipal Income Tax - Laserfiche WebLink

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"Business" means any enterprise, activity, profession or undertaking of any na- ture conducted for profit or ordinarily conducted for profit, whether by an indi- vidual, partnership, association, corporation or any other entity excluding, how- ever, the portion of all nonprofit corporations which is exempt from the payment of Federal Income Tax. (Ord. 71 -10. Passed 11- 1 -10.) 128.03051 CITY. "City" means the City of Lakewood, Ohio. (Ord. 71 -10. Passed 11- 1 -10.) 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. (Ord. 71 -10. Passed 11- 1 -10.) 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. (Ord. 71 -10. Passed 11- 1 -10.) 128.0307 EMPLOYEE. "Employee" means one who works for income, wages, salary, commission or other type of compensation hr the service of and under the control of an employ- er. (Ord. 71 -10. Passed 11- 1 -10.) 128.0308 EMPLOYER. "Employer" means an individual, partnership, association, corporation, govern- ment 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. (Ord. 71 -10. Passed I1- 1 -10.) 128.0309 FISCAL YEAR. "Fiscal year" means an accounting period of twelve months or less ending on any day other than December 31. (Ord. 71 -10. Passed 11- 1 -10.) 128.03091 FUNDAMENTAL CHANGE. "Fundamental change" means any substantial alteration by an employer includ- ing liquidations, dissolution, bankruptcy, reorganizations such as merger, con- solidation, acquisition, transfer or change in identity, form or organization. (Ord. 71 -10. Passed 11- 1 -10.) 128.03092 GENERIC FORM. "Generic form" means an electronic or paper fornr designed for reporting esti- mated municipal income taxes, and/or annual municipal income tax liability, and/or separate requests for refunds that contain all the information required on Lakewood's regular tax return and estimated payment forms, and are in a similar format that will allow processing of the generic forms without altering Lake - wood's procedures for processing forms. (Ord. 71 -10. Passed 11- 1 -10.) 128.0310 GROSS RECEIPTS. "Gross receipts" means the total income from any source whatever revenue de- rived from sales, work done, or service rendered. (Ord. 71 -10. Passed 11- 1 -10.) 128.03101 INCOME "Income" means all monies and compensation in any form, subject to limitations imposed by ORC 718, derived from any source whatsoever, including but not limited to: