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For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The Local Services Tax Collector, as appointed by the City Council.
DCED. The Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME COMPENSATION. As defined in Section 13 of the Local Tax Enabling Act, P.L. 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 city.
NET PROFITS. The net income from the operation of a business, profession, or other activity, as this term is defined in Section 13 of the Local Tax Enabling Act, P.L. 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 city 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 city.
TAX. The Local Services Tax levied and assessed by this subchapter.
TAX YEAR. The period from January 1 until December 31 in any year; a calendar year.
(Ord. 1480, passed 12-3-2007)