2015 023 Ordinance - Laserfiche WebLink

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taxpayer of mathematical errors, or a Tax Administrator's other written correspondence to a person or taxpayer that does not meet the criteria prescribed by division (C)(2)(a) of this section. (3) "Audit" means the examination of a person or the inspection of the books, records, memoranda, or accounts of a person, ordered to appear before the Tax Administrator, for the purpose of determining liability for a municipal income tax. (4) "Board of 'l'ax Review" or "Board of Review" or "Board of Tax Appeals", or other mined local board constituted to hear appeals of municipal income tax matters, means the entity created under Section 21. (5) "Calendar quarter" means the three-month period ending on the last day of March, June, September, or December. (6) "Casino operator" and "casino facility" have the same meanings as in Section 3772.01 of the ORC. (7) "Certified mail," "express mail," "United States mail," "postal service," and similar terms include any delivery service authorized pursuant to Section 5703.056 of the ORC. (8) "Disregarded entity" means a single member limited liability company, a qualifying subchapter S subsidiary, or another entity if the company, subsidiary, or entity is a disregarded entity for federal income tax purposes. (9) "Domicile" means the true, fixed, and permanent home of a taxpayer and to which, whenever absent, the taxpayer intends to return. A taxpayer may have more than one residence but not more than one domicile. (10) "Employee" means an individual who is an employee for federal income tax purposes. (11) "Employer" means a person that is an employer for federal income tax purposes. (12) "Exempt income" means all of the following: (a) The military pay or allowances of members of the armed forces of the United States or members of their reserve components, including the national guard of any state. (b) Intangible income. However, a municipal corporation that taxed any type of intangible income on March 29, 1988, pursuant to Section 3 of S.B. 238 of the 116th general assembly, may continue to tax that type of income if a majority of the electors of the municipal corporation voting on the question of whether to permit the taxation of that type of intangible income after 1988 voted in favor thereof at an election held on November 8, 1988. (c) Social security benefits, railroad retirement benefits, unemployment compensation, pensions, retirement benefit payments, payments from annuities, and similar payments made to an employee or to the beneficiary of an employee under a retirement program or plan, disability payments received from private industry or local, state, or federal governments or from charitable, religious or educational organizations, and the proceeds of sickness, accident, or liability insurance policies. As used in division 4