Village of Wintersville
Wage Tax Ordinance
Ordinance No. 1995-2

BOARD OF REVIEW: The Board created by and constituted as provided in Section 13 of this ordinance.

BUSINESS: An enterprise, 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 mixes.

CORPORATION: 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: One who works for wages, salary, commission or other type of compensation in the service of an employer.

EMPLOYER: An individual, partnership, association, corporation, governmental body, unit or agency, or any other entity, whether or not organized for profit, who or that employs one or more persons on a salary, wage commission or other compensation basis.

FISCAL YEAR: An accounting period of twelve (12) months or less ending on any day other than December 31st.

GROSS RECEIPTS: The total income from any source as defined here in below under "TAXABLE INCOME".

NET PROFITS: The net gain from the operation of a business, profession, enterprise or other activity after provision for all ordinary, reasonable, and necessary expenses paid or accrued in accordance with the accounting system used by the taxpayer for Federal Income Tax purposes, without deducting of taxes imposed by this ordinance, 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 UNINCORPORATED BUSINESS ENTITY: An unincorporated business entity not having an office or place of business within the Village of Wintersville.

PERSON: Every natural person, partnership, fiduciary, association or corporation. Whenever used in any clause prescribing and imposing a penalty, the term "person" as applied to any unincorporated entity, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.

PLACE OF BUSINESS: 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 regular employees regularly in attendance.

RESIDENT: An individual domiciled in the Village of Wintersville.

RESIDENT UNINCORPORATED BUSINESS ENTITY: An unincorporated business entity having an office or place of business in the Village of Wintersville.

TAXABLE INCOME: Wages, salaries, and other compensation paid by an employer or employers before any deductions and/or net profits from the operation of a business, profession or other enterprise or activity adjusted in accordance with the provisions of the ordinance.