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Sec. 111.0308. Fmployer. <br />Etnployer means an ittdividual, partnership, associatiott, corporation, <br />government body, unit or agency, or other entity, whether or not organized for <br />profit, who or that employs one or more persons on a salary, wage, commission, <br />or other basis of compensation. <br />Sec. 111.0309. Fiscal Year. <br />Fiscal year means an accounting period of twelve (12) months or less <br />ending on any day other than December 31st. . ? <br />Sec. 111.0310. Gross Receipts. <br />Gross receipts meatts the total income from any source whatever. <br />Sec. 111.0311. Net Profits. <br />Net profits means a net gain from the operation of a business, profession, <br />enterprise, or other activity after provision for all ordinary and necessary expenses <br />either paid or accrued in accordance with the accounting system used by the taxpayer <br />for Federal Income Tax purposes, without deduction of taxes imposed by thia ordinaace, <br />federal, state, and other taxes based on income; and in the case of an association, <br />without deduction of salaries paid to partners and other ocaners. <br />Sec. 111.0312. Non-Resident. <br />Non-resident means an individual domiciled outside the Village of <br />Mayfield, Ohio. <br />Sec. 111,0313 Non-Resident Unincorporated Business Entity. <br />Non-resident Unincorporated Business Pntity means an unincorporated <br />business entity not having an office or place of business within the Village of <br />Mayfield, Ohio. <br />Sec: 111,0314 Person. <br />Person means every natural person, partnership, fiduciary, association <br />or corporation. Whenever used in any clause prescribing and imposing a penalty, <br />the term 'person', as applied to any uniacorporated entity, shall mean the partners <br />or members thereof, and as applied to corporations, the officers thereof. <br />Sec. 111,0315. Place of Business. <br />Place of business means any bona fide office ( other than a mere statutory <br />office), factory, warehouse or other space which is occupied and used by the taxpayer <br />in carrying on any business activity individually or through one or more of his <br />regular employees regularlq in attendance. <br />3.