The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this Section, except where 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 the laws of the United States, the Commonwealth of Pennsylvania, or any 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 permanent home and to which he has the intention of returning whenever he 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 man has voluntarily fixed the habitation of himself and his 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 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–compensation as determined under §303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code, Part. I, Subpart. B, Article V (relating to personal income tax), not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income. [A.O.]
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–person, public employee or private agency designated by the governing body of the taxing district to collect and administer the tax on earned income and net profits.
Net profits–the net income from the operation of a business, profession, or other activity, except corporations, determined under §303 of the Act of March 4, 1971, P.L. 6, No. 2, known as the “Tax Reform Code of 1971,” and regulations in 61 Pa.Code, Part I, Subpart B, Article V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
(1) Any interest earnings generated from any monetary accounts or investment instruments of the farming business.
(2) Any gain on the sale of farm machinery.
(3) Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes.
(4) Any gain on the sale of other capital assets of the farm.
[A.O.]
Nonresident–a person, partnership, or other entity domiciled outside the taxing district.
Person or individual–a natural person.
Preceding year–the calendar year before the current year.
Resident–person, partnership, association, 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.
In this Part [or resolution], the singular shall include the plural and the masculine shall include the feminine and the neuter.
(Ord. 179, 11/7/1966, §3; as amended by A.O.