As used in this chapter:
(a) “Assessment” means the determination by a local taxing authority of the amount of underpayment by a taxpayer.
(b) “Eligible taxes” means and includes all taxes levied under the Local Tax Enabling Act (Act 511), as well as any per capita, occupation, occupation assessment, occupational privilege, income, gross receipts, privilege, amusement, admissions, earned income or net profits tax. This policy does not apply to real property taxes.
(c) “Overpayment” means any payment of eligible tax which is determined in the manner provided by law not to be legally due.
(d) “Taxing authority” means the Borough of Ellwood City, as well as any officer, agent, agency, clerk, income tax officer, collector, employee or other person to whom the Borough of Ellwood City has assigned responsibility for the audit, assessment, determination or administration of an eligible tax.
(e) “Taxpayer” means an individual corporation, partnership, or any other entity subject to or claiming exemption from any eligible tax.
(f) “Underpayment” means the amount or portion of any eligible tax determined to be legally due in the manner provided by law for which payment or remittance has not been made.
(Res. 1999-3. Passed 1-18-99.)