For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The person, public employee, or private agency designated by the political subdivision to collect and administer the tax herein imposed.
DCED. The Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME. Compensation as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, Pub. Law 1257, § 13, as amended, 53 P.S. § 6913, as amended.
EMPLOYER. An individual, partnership, association, limited liability corporation, limited liability partnership, corporation, governmental body, agency, or other entity employing one or more persons on a salary, wage, commission, or other compensation basis, including a self-employed person.
INDIVIDUAL. Any person, male or female, engaged in any occupation, trade, or profession within the corporate limits of the political subdivision.
NET PROFITS. The net income from the operation of a business, profession, or other activity, as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, Pub. Law 1251, § 13, as amended, 53 P.S. § 6913, as amended.
OCCUPATION. Any trade, profession, business, or undertaking of any type, kind, or character, including services, domestic or other, earned on or performed within the corporate limits of the political subdivision for which compensation is charged or received; whether by means of salary, wages, commission, or fees for services rendered.
POLITICAL SUBDIVISION. The area within the corporate limits of the Borough of Bedford.
TAX YEAR. The period from January 1 until December 31 in any year; a calendar year.
(Ord. 2007-03, passed 12-3-2007)