Section 1 of the Ordinance deals only with the purpose for which the tax collected will be used.

As used in these Rules and Regulations, the following words shall have the meaning ascribed to them in this article, except as and if the context clearly indicates or requires a different meaning.

ADMINISTRATOR means the individual designated by this chapter, whether appointed or elected, to administer and enforce the provisions of this chapter.

ASSOCIATION means a partnership, cooperative, limited partnership, or any other form of unincorporated enterprise owned by two or more Persons.

BOARD means the Board of Review provided for by Section 13 of the Ordinance.

BUREAU means an Office Administering the Income Tax Ordinance.

BUSINESS means an enterprise, cooperative activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit whether by an individual, partnership, Association, Corporation or any other entity, including but not limited to the renting or leasing of property, real, personal or mixed. The ordinary administration of a descendent's estate by the executor or administrator, and the mere custody, supervision and management of trust property under passive trust property under passive trust, whether intervivios or testamentary, unaccompanied by the actual operation of a Business as herein defined shall not be construed as the operation of a Business.

BUSINESS ALLOCATION means the portion of Net Profits to be allocated to Massillon as having been made in Massillon either under separate accounting method, or under the three factor formula of property, payroll and sales, provided for in Section 3 of the Ordinance.

CAPITAL GAINS - The Net Profit from the sale of any real or personal property if (a) such property has been owned by the taxpayer for more than one year; and (b) the taxpayer is not regularly engaged in the business of selling such kind or character of property.

CITY means the City of Massillon, Ohio.

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.

EMPLOYEE means one who works for wages, salary, commission or other type of compensation in the service of an Employer. Any Person upon whom an Employer is required to withhold for either Federal income or social security or on whose account payments are made under the Ohio Workmens's Compensation law shall prima facie be an Employee.

DOMICILE means a place where an individual has his true, fixed and permanent home and principal establishment and to which, whenever he is absent, he has the intention of returning. All individuals have a domicile. Domicile is that property which is held out as the "home" address for one or more of the following: 1. Federal and state income tax returns; 2. Employment, credit or banking purposes; 3. Auto registration; 4. Driver's license; 5. Children's education; and 6. Voter registration. (12/93)

EMPLOYER means an individual, partnership, Association, Corporation (including a Corporation not for profit), governmental agency, board, body, bureau, department, subdivision, or unit or any other entity, who or that employs one or more Persons on a salary, wage, commission or other compensation basis whether or not such Employer is engaged in Business. It does not include a Person who employs only domestic help for such Person's private residence.

FISCAL YEAR means an accounting period of twelve (12) months, or less, ending on any day other than December 31st. Only Fiscal Years accepted by the Internal Revenue Service for Federal income tax purposes may be used for Municipal tax purposes.

GROSS RECEIPTS - Total income of taxpayer from whatever source derived.

GROUND RENTS means payments made by a lessee to a lessor under a perpetual lease hold where the lessor neither pays the taxes on the property nor performs services of any type with respect to the property.

MUNICIPALITY means the City of Massillon, Ohio.

NET PROFIT means a net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable, and necessary expenses either paid or accrued in accordance with the accounting system used by the taxpayer for federal income tax purposes, without deduction of taxes imposed by this chapter, federal, state, and other taxes based on income exclusive of the amount of Ohio franchise tax computed on the net worth basis and in the case of an association, without deduction of salaries paid to partners and other owners, and otherwise adjusted to the requirements of this ordinance.

NON-RESIDENT means a Person, whether an individual, Association, Corporation or other entity, domiciled outside the City during the entire taxable year.

THE ORDINANCE means Ordinance No. 190-1986, enacted by the Council of Massillon and any amendments and supplements.

PERSON means every natural person, partnership, fiduciary, association, corporation, corporate officers or resident manager, or other entity. Whenever used in a clause prescribing or imposing a penalty, the term person as applied to any Association shall mean the partners or members thereof , and as applied to a corporation, the officers thereof, and in the case of any unincorporated entity or corporation not having any partner, member or officer within the City of Massillon, person shall mean any employee or agent of such unincorporated entity or corporation who can be found within the corporate limits of the City of Massillon.

PLACE OF BUSINESS means any BONA FIDE office (other than a mere statutory office), factory, warehouse, or other space which is occupied and used by the Taxpayer in carrying on any Business activity individually or through one or more of his employees.

PRINCIPAL PLACE OF BUSINESS: In the case of an Employer having its headquarters activities at a Place of Business within a Taxing Municipality, the term shall mean the Place of Business at which the headquarters is situated. In the case of an Employer not having its headquarters activities at a place of Business within a taxing Municipality, the term shall mean the largest Place of Business located in a Taxing Municipality.

RESIDENT means a person, whether an individual, Association, Corporation or other entity domiciled in the City of Massillon during any part of the taxable year.

TAXABLE INCOME means wages, salaries and other compensation paid by an Employer or Employers before deductions of any kind, and the Net Profits from the operation of a Business, profession or other enterprise or activity adjusted in accordance with the provisions of the Ordinance and these regulations.

TAX YEAR means the calendar year, or the Fiscal Year, used as the basis on which Net Profits are to be computed under the Ordinance, and in the case of a return for a fractional part of a year, the period for which such return is required to be made.

TAXING MUNICIPALITY means a municipality levying a tax on income earned by Non-Residents working within such municipality and on income earned by its Residents.

TAXPAYER means an individual, Association, Corporation or other entity required by the Ordinance to file a return and/or to pay tax.

The singular shall include the plural and the masculine shall include the feminine and the neuter.