The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
BUSINESS - any activity carried on or exercised for gain or profit or otherwise in Hanover Township, including, but not limited to, the sale of merchandise or other personality .and/or realty, or the performance of services and the rental of personalty and/or realty.
CALENDAR YEAR - the period from January 1 to December 31, inclusive.
LICENSE YEAR - the period from January 1 to December 31, inclusive.
PERSON - any individual, partnership, limited partnership, association, firm, corporation of any class, and/or any other entity. Whenever used in any clause prescribing or imposing a penalty, the term "person" as applied to associations shall mean the partners or members thereof, and as applied to corporations, the officers thereof, and if there are no officers, the shareholders thereof.
TAXPAYER - a person subject to the payment of the tax imposed by this Part.
TAX ADMINISTRATOR - the person, firm or entity appointed by Council of the Township of Hanover to administer and collect the within tax and shall include his or its deputies.
TAX YEAR - the period January 1 through December 31, inclusive.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS - any business that is conducted within the Township of Hanover for less than sixty (60) consecutive days.
TOWNSHIP - the Township of Hanover, Lehigh County, Pennsylvania.
WHOLESALE DEALER or WHOLESALE VENDOR - any person who sells to dealers in or vendors of goods, wares and merchandise and to no other persons.
(Ord. 131, 12-29-82)