For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The person or firm, from time to time, designated by motion of the Board of Supervisors of township to collect and administer the provision of this subchapter and collect the tax levied by this subchapter.
EARNED INCOME. “Compensation” as determined under 72 P.S. § 7303 known as the Tax Reform Code of 1971, 72 P.S. §§ 7101 et seq., and regulations in 61 Pa. Code Pt. I Subpt. B Art. V (relating to personal income tax) not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971, 72 P.S. §§ 7301 to 7361. Any housing allowance provided to a member of the clergy shall not be taxable as EARNED INCOME.
EMPLOYER. An individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission, fee or other compensation basis, including a self-employed person.
HE, HIS or HIM. Includes the singular and plural number and male, female and neuter gender.
INDIVIDUAL. Any person engaged in any occupation, trade or profession within the jurisdictional limits of township whose total earned income and net profits within township are greater than $12,000 per calendar year.
NET PROFITS. The net income from the operation of a business, profession or other activity, (except from corporations), determined under 72 P.S. § 7303, known as the Tax Reform Code of 1971, 72 P.S. §§ 7301 to 7361, and regulations in 61 Pa. Code Pt. 1 Subpt. B Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming, the term shall not include:
(1) Any interest generated from monetary accounts or investment instruments of the farming business;
(2) Any gain on the sale of farming machinery;
(3) Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes; and
(4) Any gain on the sale of other capital assets of the farm.
OCCUPATION. Any trade, profession, business or undertaking of any type, kind or character including services, domestic or other, carried on or performed within the jurisdictional limits of the township for which compensation is charged and/or received, whether by salary, wages, commissions, fees or net profits for services rendered.
RESERVE COMPONENT OF THE ARMED FORCES. The United States Army Reserve, United States Navy Reserve, United States Marine Corps Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.
TAX. The local services tax levied in this subchapter.
YEAR. A calendar year.
(Ord. 2-2014, passed 6-3-2014)