Regional Income Tax Agency Rules & Regulations CHAPTER 1:00 DEFINITIONS Section 1:01 General CHAPTER 2:00 … commissions (IRC Section 62), may file a copy of Federal Income Tax Form 2106 or … Section 5:01 Returns and Requirements A. Annual Return Requirements B. Who Need Not File an Annual Return C. Dates & Requirements for Annual Returns D. Fiscal Year Account E. Declaration of Estimated Tax Return F. Taxpayers Who Need Not File an Estimated Tax Return G. Non-reimbursed Business and Moving

In the event of a conflict with these Rules & Regulations and any provision(s) of the Ordinance of this municipality, the Ordinance will supersede. REGIONAL INCOME TAX AGENCY CHAPTER 1:00 DEFINITIONS In the event of a conflict with this Chapter of the Rules & Regulations and any provision(s) of the Ordinance of this municipality, the Ordinance will supersede. 1:01 For purposes of these Rules and Regulations, the singular shall include the plural and the masculine shall include the feminine and the neuter with regard to the terms, phrases, words and the derivatives used herein. As used in these Rules and Regulations, the following words defined herein shall have the meaning ascribed to them in this Chapter except where the context clearly indicates or requires a different meaning. ADJUSTED FEDERAL TAXABLE INCOME means a “C” corporation’s federal taxable income before net operating losses and special deductions as determined under the Internal Revenue Code, but including subsequent adjustments from required additions and deductions. Pass-through entities must compute “Adjusted Federal Taxable Income” as if the pass-through entity was a “C” corporation. This definition does not apply to any taxpayer required to file a return under Ohio Revised Code (ORC) section 5745.03 or to the net profit from a sole proprietorship. This definition is effective for tax years beginning on or after January 1, 2004. ADMINISTRATOR means the individual designated by the Ordinance to administer and enforce the provisions of the Income Tax Ordinance of this municipality and includes the Administrator of the Regional Income Tax Agency. ASSOCIATION means a partnership, cooperative, limited partnership, limited liability company, joint venture, or any other form of unincorporated enterprise. BOARD OF REVIEW means the Board created by and constituted as provided for in the Ordinance of this municipality. 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, excluding, however, all non-profit corporations which are exempt from the payment of federal income tax. The administration of a decedent’s estate by the executor or administrator and the mere custody, supervision and management of trust property under a living or testamentary trust unaccompanied by the actual operation of a business, shall not be construed as the operation of a business. CORPORATION means a corporation, Chapter S Corporations as defined in the federal tax…

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