Definitions
Sec. 1. As used in this chapter:
(1) "Agency" means a board, commission, division, bureau,
committee, authority, military body, college, university, or other
instrumentality.
(2) "Compensation" means gross income from services rendered
as that term is defined by section 61(a) of the Internal Revenue Code.
(3) "Employee" means any individual permitted to work for
remuneration by any employer, but excluding any individual
performing:
(i) agricultural labor as that term is defined in IC 22-2-2-3(m);
(ii) domestic service solely on a daily basis in a private home;
(iii) newspaper carrier delivery or distribution service if the
individual is under the age of eighteen (18) years; or
(iv) services in the employ of one's father, mother, son,
daughter, or spouse.
(4) "Full time employee" means an employee who received
compensation from employment of at least nine hundred dollars
($900) in any calendar quarter of a year from an employer who is
subject to the tax imposed by this chapter; "full time employee" shall
include a self-employed person who receives compensation from
employment of at least nine hundred dollars ($900) in any calendar
quarter of a year.
(5) "Employer" means any natural person, receiver, administrator,
executor, trustee, trustee in bankruptcy, trust, estate, firm,
partnership (general or limited), joint venture, company, limited
liability company, or any form of unincorporated business,
corporation (foreign or domestic, for profit or not-for-profit) who or
which is doing business within the county.
(6) "Doing business within the county" means employing
individuals to work in whole or in part, within the county and one (1)
of the following:
(i) maintaining a fixed place of business in the county;
(ii) owning or leasing property within the county;
(iii) maintaining a stock of tangible personal property within the
county;
(iv) employing or loaning capital or property within the county;
or
(v) employing persons as employees or independent contractors,
to solicit business within the county.
(7) "Person" includes a sole proprietorship, partnership,
association, corporation, limited liability company, fiduciary, or
individual.
(8) "Principally employed in the county" means an employee who
devotes more than fifty percent (50%) of the time which he works for
his employer to services which he performs in the taxing county.
(9) "Political subdivision" means a county, township, town, city,
separate municipal corporation, special taxing district, or public
school corporation.
(10) "County council" includes a city-county council of a
consolidated city.
(Formerly: Acts 1975, P.L.62, SEC.1.) As amended by Acts 1981,
P.L.11, SEC.32; P.L.2-1987, SEC.22; P.L.8-1993, SEC.91.
Last modified: May 28, 2006