(A) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership or any other form of unincorporated enterprise, owned by two or more persons.
BUSINESS. Includes any enterprise, activity, agency, profession, trust or undertaking of any nature conducted for profits or ordinarily conducted for profit, whether by an individual, agency, broker, co-partnership, association or other entity.
COMPENSATION EARNED or COMPENSATION PAID or EARNINGS. All salaries, wages, commissions, bonuses, incentive payments and/or other forms of compensation or remuneration, in cash or in property, received by an individual and paid directly or through an agent, by an employer for services rendered.
COMPENSATION EARNED OR RECEIVED. On or after January 1, 1965, shall not be construed to include income earned or accruing prior to January 1, 1965, although actually received by the taxpayer after that date.
CORPORATION. Any corporation or joint stock association organized under the laws of the United States, the commonwealth or any other state, territory or foreign country or dependency.
EMPLOYER. Any individual, co-partnership, association, corporation, governmental body or unit or agency or any other entity, who or that employs one or more persons on a salary, wage, commission or other compensation basis.
NET PROFITS. The net gain from the operation of a business, profession or enterprise, after provision for all costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used, and without deduction of taxes based on income.
NONRESIDENT. An individual, co-partnership, association or other entity domiciled outside the Township of Conemaugh.
PERSON. Includes natural person, co-partnership, association, firm or fiduciary. Whenever used in any division prescribing and imposing a penalty, the term PERSON as applied to association shall mean the partners or members thereof, and as applied to corporation, the officers thereof.
RESIDENT. An individual, co-partnership, association or other entity domiciled in the Township of Conemaugh.
TAXPAYER. A person, whether an individual, co-partnership, association or other entity, required hereunder to file a return on earnings or net profits or to pay tax thereon.
(B) The singular shall include the plural and the masculine shall include the feminine and neuter.
(Ord. 266, passed 11-6-1964)