For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership or any other unincorporated group of two or more persons.
BUSINESS. An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association or any other entity.
CORPORATION. A corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
CURRENT YEAR. The calendar year for which the tax is levied.
DOMICILE. The place where one lives and has his or her permanent home and to which he or she has the intention of returning whenever he or she is absent. Actual residence is not necessarily DOMICILE, for DOMICILE is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. DOMICILE is the place in which a person has voluntarily fixed the habitation of himself or herself and his or her family, not for a mere special or limited purpose, but with the present intention of making a permanent home until some event occurs to induce him or her to adopt some other permanent home. In the case of businesses or associations, the DOMICILE is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME. Salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his or her personal representative for services rendered, whether directly or through an agent, and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement, or payments arising under worker’s compensation acts, occupational disease acts and similar legislation, or payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment, or payments commonly known as public assistance, or unemployment compensation payments made by any governmental agency or payments to reimburse expenses or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, Social Security and retirement.
EMPLOYER. A person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER or OFFICER. A person, public employee or private agency designated by the Board of Township Commissioners to collect and administer the tax on earned income.
NET PROFITS. The net income from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
NONRESIDENT. A person, partnership, association or any other entity domiciled outside of the taxing district.
PERSON or INDIVIDUAL. A natural person.
PRECEDING YEAR. The calendar year before the current year.
RESIDENT. A person, partnership or other entity domiciled in the taxing district.
SUCCEEDING YEAR. The calendar year following the current year.
TAXPAYER. A person, partnership, association or any other entity, required hereunder to file a return of earned income or net profits, or to pay a tax thereon.
(Ord. 670, passed 10-17-1990)