For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMPENSATION. Salaries, wages, commissions, tips, bonuses, fees, gross receipts, or any other earned income.
EMPLOYER. Any person, partnership, limited partnership, unincorporated association, institution, trust, corporation, governmental agency, or any other body engaged in business or situated in the Borough of Bedford, employing one or more employees engaged in any occupation.
OCCUPATION. Any livelihood, job, trade, profession, business, or enterprise of any kind, including services, domestic or other, for which monetary compensation is received or charged.
TAX COLLECTOR. Tax Collector of the Borough of Bedford elected or designated by the borough to collect or receive the taxes imposed by this subchapter.
TAXPAYER. Any natural person liable for the tax levied by this subchapter.
(Ord. 01-03, passed 10-6-2003)