For the purpose of this subchapter, the following definition(s) shall apply unless the context clearly indicates or requires a different meaning. In compliance with the requirement of the Local Tax Enabling Act, 53 P.S. §§ 6924.101 et seq., the following word(s) and phrase(s), when used in this subchapter, shall have the meaning ascribed to it/them in this section.
INCOME TAX OFFICER or OFFICER. Person, public employee or private agency designated by the tax collection district to collect and administer the tax on earned income and net profits.