The following terms and words unless otherwise expressly stated shall have the meanings as hereinafter described:
COLLECTOR and TAX COLLECTOR - the person or entity appointed by the Council of the Borough of East McKeesport from time to time to collect the tax imposed herein and to administer the provisions of this Part.
CORPORATION - any corporation, joint stock company, association or other legal entity organized and operating under the laws of the Unites States, the Common wealth of Pennsylvania or any other state, territory, foreign country or dependency.
EMPLOYER - any individual, fiduciary, partnership, corporation, governmental body or unit or agency or any other entity who or which employs one or more persons on a salary, wage, commission or any other type of compensation basis, or who or which pays any remuneration or anything of value for services or forbearance. Where used in this Part a partnership or an association shall mean and include the individual partners and members of a partnership or an association, and a business entity as a corporation or one operating through a board of directors and officers shall mean and include the officers of the same.
INDIVIDUAL or PERSON - a natural person.
NONRESIDENT - a corporation, employer, individual or any other entity which is domiciled outside the geographic limits of the Borough of East McKeesport.
OCCUPATION - any enterprise, activity, profession, any undertaking or forbearance of any nature conducted for profit, or ordinarily conducted for profit by an individual, whereby any wage, salary, commission, something of value, a forbearance or other remuneration is earned, given and/or paid.
RESIDENT - a corporation, employer, individual or any other entity who or which is domiciled within the geographic limits of the Borough of East McKeesport.
TAXPAYER - an individual, corporation or partnership required to file a return and/or who is liable to pay the tax under this Part.
WAGES, SALARIES, COMMISSIONS, COMPENSATION and OTHER REMUNER ATION - any of these words or combinations include salaries, wages, commissions, bonuses, incentive payments, fees, gratuities that may accrue or be paid or received by an individual for services rendered or for forbearance, whether directly or through an agent, and whether in cash, property or anything of value. The words shall not include periodic payments for sick or disability benefits and those commonly recognized as old-age benefits, retirement benefits or retirement pay or pensions paid to individuals retired from service or employment or after a stated period of employment. It shall further not apply to public assistance, workers compensation benefits or unemployment compensation payments. It shall further not apply to compensation paid by the United States to individuals for active service in the Army, Navy or Air Force of the United States, or to any bonus or additional compensation paid by the United States or the Commonwealth of Pennsylvania or any other State of the United States for such military service.
(Ord. 848, 2/10/2005, §2)