As used in this chapter, the following words and phrases, unless otherwise distinctly expressed in this chapter, or manifestly incompatible with the intent of a particular provision, shall be construed as follows:
(a) “Association” means a partnership, limited partnership or any other corporated group of two or more persons.
(b) “Business” means an enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.
(c) “Corporation” means a corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
(d) “Current year” means the calendar year for which the tax is levied.
(e) “Domicile” means the place where a person lives and has his or her permanent home and to which he or she has the intention of returning whenever he or she is absent. The actual residence of a person is not necessarily the domicile, for “domicile” is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. “Domicile” is the place in which a person has voluntarily fixed his or her habitation and that of his or her family, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him or her to adopt some other permanent home. In the case of a business or association, “domicile” is that place considered as the center of business affairs and the place where its functions are discharged.
(f) “Earned income” means salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his or her personal representative for services rendered, whether directly or through an agent, and whether in cash or in property. “Earned income” shall not include, however, wages or compensation paid to persons on active military service; periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement; payments arising under workers' compensation acts, occupational disease acts and similar legislation; payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment; payments commonly known as public assistance, unemployment compensation payments made by any governmental agency; payments to reimburse expenses; or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, Social Security and retirement.
(g) “Employer” means a person, partnership, association, corporation, institution, governmental body, unit or agency, or any other entity employing one or more persons for a salary, wage, commission or other compensation.
(h) “Income Tax Officer” or “Officer” means the person, public employee or private agency designated by the governing body to collect and administer the tax on earned income and net profits.
(i) “Net profits” means the net income from the operation of a business, profession or other activity, not including corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
(j) “Nonresident” means a person, partnership, association or other entity domiciled outside the taxing district.
(k) “Person” or “individual” means a natural person.
(l) “Preceding year” means the calendar year preceding the current year.
(m) “Resident” means a person, partnership, association or other entity domiciled in the taxing district.
(n) “Succeeding year” means the calendar year following the current year.
(o) “Taxpayer” means a person, partnership, association or any other entity required under this chapter to file a return of earned income or net profits or to pay a tax thereon.
(Ord. 1862. Passed 3-21-78.)