Section 2.01 Construction of Language
The following rules of construction apply to the text of the Village of Bellville Income Tax Ordinance:
1. The particular shall control the general.
2. The word "shall" is always mandatory and not discretionary. The word "may" is permissive.
3. Words used in the present tense shall include the future; and used in the singular number shall include the plural, and the plural the singular, unless the Ordinance clearly indicates the contrary.
4. Unless the context clearly indicates the contrary, where a regulation involves two or more items, conditions, provisions, or events connected by the conjunction "and," "or," "either or," the conjunction shall be interpreted as follows:
a. "And" indicates that all connected items, conditions,
provisions, or events shall apply.
b. "Or" indicates that the connected items, conditions, provisions, or events may apply singularly or in combination.
c. "Either or" indicates that the connected items, conditions, provisions or events shall apply singularly but not in combination.
5. The masculine shall include the feminine and the neuter
6. Terms not herein defined shall have the meaning customarily assigned to them.
7. The Village of Bellville Income Tax Ordinance Number 33-01, enacted on 12-03-2001, and any amendments or supplements thereto shall hereinafter be referred to as "this Ordinance.
Section 2.02 Definitions
As used in this Ordinance, the following words shall have the
meaning ascribed to them in this section, except as and if the
content clearly indicates or requires a different meaning:
1. Association: Means a partnership, limited partnership, limited liability partnership and limited liability corporation, Subchapter S corporation, or any other form of Unincorporated business or enterprise, owned by two (2) or more persons. The term "association" and Unincorporated business are interchangeable terms.
2. Board of Income Tax Appeal: Means the board created by and constituted as provided in Article 9 of this Ordinance.
3. Business: Means any enterprise, activity, profession or undertaking of any nature conducted for profit or ordinarily conducted for profit; including but not limited to the renting or leasing of property, real or personal; whether by an individual, partnership, fiduciary, proprietorship, limited partnership, corporation, trust, association or any other entity.
4. Business Allocation Percentage Formula: Means the
average percentage arrived at by applying the formula set forth
in Article 3, Section 3.03 of this Ordinance. The "Business
Allocation Percentage Formula," is the percentage that may
be applied to determine the portion of the total net profits of
a taxpayer to be allocated as having been made within the meaning
of the provisions of this Ordinance.
5. Business Deductions: Means the ordinary and necessary expenses actually incurred in the operation of the business to the same extent allowed under Federal Guidelines unless specifically allowed or disallowed in this Ordinance.
6. Calendar Year: Means an accounting period of twelve (12) months or less ending on December 31.
7. Corporation: Means a corporation that has made an election under Sub Chapter S of Chapter 1, of Subtitle A, of the Internal Revenue Code for its taxable year.
8. Dishonored Checks: Means any check received in payment of taxes, penalty, interest or service charge that is returned unpaid by the bank or other financial institution.
9. Domicile: Means the place where a person lives, or
a permanent legal home a person intends to use for an indefinite
or unlimited period, and to which, when absent, intends to return.
The word "residence" does not necessarily mean the domicile of a taxpayer. A taxpayer may have more than one (1) residence but not more than one (1) domicile. In the event of a business or association, the domicile is that place declared to be the center where the principal affairs or primary functions of the business are conducted.
10. Employee: Means one who works for wages, salary, commission or other type of compensation in the service and under the control of an employer. The word "employee" shall not be construed to mean any subcontractor or independent contractor.
11. "Employees in the Village of Bellville": Means all employees regularly connected with or working out of a place of business maintained by the taxpayer in Bellville.
12. Employer: Means an individual, partnership, association, corporation, governmental body, unit or agency or any other entity whether or not organized for profit that employs one (1) or more persons on a salary, wage, commission or other compensation basis.
13. Fiscal Year: Means the accounting period of twelve (12) months or less ending on any day other than December 31.
14. "Generic Form": Means an electronic or paper form designed for reporting estimated Village income taxes and annual income tax liability that is not prescribed by the Village for the reporting of the Villages tax on income.
15. Gross Receipts: Means the total income from any source whatsoever before any deductions, exceptions or credits are claimed, and which are required to be included in the tax return.
16. Income from a Pass-Through Entity: Means partnership income of partners, distributive shares of shareholders of an S Corporation, membership interests of members of a Limited Liability Company, or other distributive or proportionate ownership shares of other pass-through entities.
17. Limited Liability Company: Means a limited liability company formed under Chapter 1705, of the Ohio Revised Code or under the laws of another state.
18. Net Profits: Means the net gain from the operation of a business, profession, enterprise or other activity, after provision for all ordinary 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 Ordinance, Federal, State or other taxes based on income; and in the case of an association, without deduction of compensation paid to partners, and other owners; and otherwise adjusted to the requirements of this Ordinance. Ordinary income resulting from the gain on sale of property used in a trade or business shall be included in the calculation of net profits.
19. Non-Resident: Means a person domiciled outside the Village.
20. Non-Resident Unincorporated Business Entity: Means
an Unincorporated business entity not having an office or place
of business within the Village of Bellville.
21. Ordinance: Means Ordinance 33-01 enacted by the Council of the Village of Bellville on 12-03-2001, and any amendments or supplements thereto.
22. "Other Payer": Means any person that pays an individual any item included in the taxable income of the individual, other than the individuals employer or that employers agent.
23. Owner: Means a partner of a partnership, a shareholder of an S Corporation, a member of a Limited Liability Company, or other person with an ownership interest in a pass-through entity.
24. Pass-through Entity: Means a partnership, S corporation, Limited Liability Company, or any other class of entity the income or profits from which are given pass-through treatment under the Internal Revenue Code.
25. Pensions: Means either qualified or non-qualified retirement plans, as defined under Federal tax regulations, designed to provide primarily for the retirement income of an employee, in which contributions to the plan are made by the employee, the employer or both during the period of employment.
26. Person: Means any natural person, corporation, partnership, association or fiduciary.
Whenever used in any clause prescribing and imposing a penalty, the term "person" when applied to any Unincorporated entity shall mean the parties or members thereof, and as applied to corporations, the officer thereof; and any employee having control, supervision or charged with the responsibility of tax law compliance on the part of a natural person, corporation, partnership, association or fiduciary.
27. 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 (1) or more regular employees regularly in attendance.
28. Professional Athlete: Means a person who is paid for participation in an individual or team sport and also for a single or multiple appearances at an event.
29. Professional Entertainer: Means a person who is paid for performing song, dance, music, comedy, drama and other arts either as an individual or as a member of a group for a single or multiple performances or appearances.
30. Promoters of Professional Entertainment or Sports Events and their Employees: Means a person or persons who are responsible for planning, making arrangements, or providing services to a professional entertainer or professional athlete.
31. Real Property: Means farm, residential, commercial or industrial property and any and all other types of real estate.
32. Rental Income: Means payments received from the use or occupancy of property.
33. Rented Units: Means any unit of real property which is subject to a rental agreement, whether oral or written, for residential, commercial or industrial purposes.
34. Resident Individual: Means any individual as defined by this Ordinance domiciled inside the Village or whose usual place of abode is located in the Village of Bellville.
35. Resident Unincorporated Business Entity: Means an Unincorporated business entity having an office or place of business located inside the Village.
36. "Return Preparer": Means any person other than a taxpayer that is authorized by a taxpayer to complete or file an income tax return, report, or other document for or on behalf of the taxpayer.
37. "Sales Made in the Village": Means the following;
a. All sales of tangible personal property delivered inside the Village regardless of where title passes if shipped from a stock of goods within the Village;
b. All sales of tangible personal property which is delivered within the Village regardless of where title passes even though transported from a point outside the Village if the taxpayer is regularly engaged through its own employees in the solicitation or promotion of sales inside the Village, and the sales result from such solicitation or promotion;
c. All sales of tangible personal property shipped from a place inside the Village to purchasers outside the Village regardless of where title passes if the taxpayer is not, through its own employees, regularly engaged in the solicitation or promotion of sales at the place where delivery is made.
38. Tax Administrator: Means the person executing the duties of the Village Clerk/Treasurer in regards to the collection and enforcement of the Village Income Tax.
39. Taxable Income: Means salaries, wages, commissions and other compensation, bonuses, incentive payments, fees and tips or other income paid, accrued or deferred, paid by an employer or employers, including sick, vacation and personal leave pay and before deduction, including income from lottery winnings and prize money in the amount of more than Five Hundred Dollars and 00/100 ($500.00) won on or after January 1, 2001, distributions from associations and/or net profits from the operation of a business, profession or other enterprise or activity including rental income.
40. Taxable Year: Means the calendar year or fiscal year, used as the basis on which the net profits or other taxable income are to be computed under this 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. In the case of an individual, the taxable year shall be a calendar year.
41. Taxpayer: Means any person as defined in Article 2, Section 2.02-23 above, required to file a return or pay a tax pursuant to this Ordinance.
42. Village Clerk: Means the individual charged with the responsibility of managing the fiscal affairs of the Village, including the collection of all tax imposed by this Ordinance.
43. Village: Means the Village of Bellville, Ohio.