For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. The person, public employee or private agency designated by the borough to collect and administer the tax herein imposed.
DCED. The Department of Community and Economic Development of the Commonwealth of Pennsylvania,
EARNED INCOME. Compensation as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.
EMPLOYER. An individual, partnership, association, limited liability corporation, limited liability partnership, 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.
HE OR SHE, HIS OR HER or HIM OR HER. Indicates the singular and plural number, as well as male, female and neuter genders.
INDIVIDUAL. Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the borough.
NET PROFITS. The net income from the operation of a business, profession, or other activity, as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913, as amended.
OCCUPATION. Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned 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 fees for services rendered.
POLITICAL SUBDIVISION. The area within the corporate limits of the Borough of Grove City.
TAX. The local services tax at the rate fixed in § 37.037 of this subchapter.
TAX YEAR. The period from January 1 until December 31 in any year; a calendar year.
(1980 Code, Ch. 25, Part 3, § 52) (Ord. 1377, passed 11-24-2008, § 1)