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 a different meaning:
BOROUGH - Borough of East McKeesport, Allegheny County, Pennsylvania.
BUSINESS - any activity carried on or exercised for gain or profit in the Borough of East McKeesport Allegheny County, Pennsylvania, including, but not limited to, the sale of merchandise or other tangible personalty or the performance of services and the rental of personalty and/or realty.
CALENDAR YEAR - for the first year of this Part shall mean September 1, 1989, through December 31,1989, and shall mean the period January 1 to December 31, inclusive for the period January 1, 1990, thereafter.
LICENSE YEAR - the period from September 1 through December 31 during the first year of this Part and January 1 to December 31, inclusive for the period January 1, 1990, thereafter.
PERSON - any individual, partnership, limited partnership, association, firm or corporation. Whenever used in any subsection prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
TAXPAYER - a person subject to the payment of the tax imposed by this Part.
TAX ADMINISTRATOR - the person duly appointed by the Council of the Borough of East McKeesport to administer the within tax.
TAX YEAR - the period from September 1,1989, through December 31,1989, for the first year of this Part and shall mean January 1 to December 31, inclusive for the period July 1, 1990, and thereafter.
WHOLESALE DEALER or WHOLESALE VENDOR - any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
(Ord. 719, 7/13/1989, §11)