1. Unless otherwise expressly stated, the following terms shall have for the purpose of this Part, the meaning herein indicated:
Collector–refers to the person elected to collect or receive the taxes under the Local Tax Collection Law of 1945, May 25, P.L. 1050.
Person–any natural person.
Resident or inhabitant–any person physically residing in the Borough of Blossburg at any time during the fiscal year.
Taxpayer–any person required hereunder to pay an occupation tax.
2. The singular shall include the plural and the masculine, feminine and the neuter.
(Ord. 343, 12/3/1990, §1)