(A) In addition to the below definitions, this section incorporates by reference those words, phrases, and definitions as listed in the Act (53 P.S. §§ 6924.101 through 6924.901), as the same may be hereafter amended as aforesaid.
(B) For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DOMICILE. The place where a person lives and has a permanent home and to which the person has the intention of returning whenever 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 voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, DOMICILE is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME. The compensation as required to be reported to or as determined by the Department of Revenue under § 303 (72 P.S. § 7303) of the Act of March 4, 1971 (Pub. Law 6, No. 2), known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971 shall constitute allowable deductions in determining EARNED INCOME. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as EARNED INCOME.
NET PROFITS. The net income from the operation of a business, other than a corporation, as required to be reported to or as determined by the Department of Revenue under § 303 of the Act of March 4, 1971 (Pub. Law 6, No. 2), known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section.
NONRESIDENT. A person or business domiciled outside the political subdivision levying the tax.
RESIDENT. A person or business domiciled in the political subdivision levying the tax.
TAX COLLECTION COMMITTEE (TCC). The Bedford County Tax Collection Committee established to govern this tax collection district for the purpose of income tax collection.
TAX COLLECTION DISTRICT (TCD). The Bedford County Tax Collection District as established under § 504 of the Act (53 P.S. § 6924.504).
TAX OFFICER/TAX COLLECTOR. The agency engaged to administer and collect earned income and net profits taxes for this tax collection district. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
(Ord. 2011-04, passed 12-5-2011)