The following words and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
(a) “Borough” means the area within the corporate limits of the Borough of Ellwood City.
(b) “Employer” means an individual, partnership, association, 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.
(c) “He,” “his” or “him” means and indicates the singular and plural number as well as male, female and neuter gender.
(d) “Individual” means any person engaged in any occupation, trade or profession within the corporate limits of the Borough of Ellwood City.
(e) “Occupation” means any trade, profession, business or undertaking of any type, kind or character, including services, domestic or otherwise, carried on or performed within the corporate limits of the Borough for which compensation is charged or received, whether by means of salary, wages, commission or other fees for services rendered.
(f) “Officer” means any person directed or authorized from time to time as collector of this tax by resolution of Council.
(g) “Tax” means the Local Services Tax (LST tax), in the amount of fifty-two dollars ($52.00).
(Ord. 1609. Passed 12-30-69; Ord. 2362. Passed 12-28-04; Ord. 2405. Passed 12-18-06; Ord. 2418. Passed 11-19-07.)