§ 24-202. Definitions.
As used in this Part, the following terms shall have the meanings indicated, unless a different meaning clearly appears from the context:
   COMBINED RATE - the aggregate annual rate of the local services tax levied by a school district and a municipality located in whole or in part within the school district.
   COMPENSATION - salaries, wages, commissions, tips, bonuses, fees, gross receipts or any other earned income.
   EMPLOYER - any person, partnership, limited partnership, unincorporated association, institution, trust, corporation, governmental agency, or any other body engaged in business or situated in the Township of Lamar, Clinton County, Pennsylvania, employing one or more employees engaged in any occupation.
   OCCUPATION - any livelihood, job, trade, profession, business or enterprise of any kind, including services, domestic or other, for which monetary compensation is received or charged.
   TAX ADMINISTRATOR - the employee, agent, appointed tax collector, elected tax collector, Tax Collection Agency or other person to whom the Supervisors of the Township of Lamar has assigned or delegated responsibility for the audits, assessment, determination or administration of an eligible tax. Unless and until modified by future resolution, the Keystone Central School District Tax Office (KCSD Tax Office) is hereby designated to be the tax administrator of the local services tax.
   TAXPAYER - any natural person liable for the tax levied by this Part.
(Ord. 12-05-2011.02, 12/5/2011, §II)