The following words and terms in this chapter shall have the meanings given herein:
(a) "Association" - a partnership, limited partnership or any unincorporated group of two or more persons.
(b) "Board" - the Board of Township Commissioners.
(c) "Business" - an enterprise, activity on profession, or any other undertaking of an unincorporated nature, conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.
(d) "Corporation" - a corporation or joint stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
(e) "Current year" - the calendar year for which the tax is levied.
(f) "Earned income" - salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his or her personal representative for services rendered, whether directly or through an agent, and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service; periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement; payments arising under worker's compensation acts, occupational disease acts and similar legislation; payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment; payments commonly known as public assistance; unemployment compensation payments by any governmental agency; payments to reimburse expenses; or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, Social Security and retirement.
(g) "Employer" - a person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity employing one or more persons for a salary, wage, commission or other compensation.
(h) "Income Tax Officer" or "Officer" - a person, public employee or private agency designated by the Board of Commissioners to collect and administer the tax on earned income and net profits.
(i) "Net profits" - the net income from the operation of a business, profession or any other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
(j) "Non-resident" - a person domiciled outside of the limits of the Township, or a partnership, association or other entity maintaining, as the center of its business affairs, a place outside of the Township.
(k) "Person" or "individual" - a natural person.
(l) "Resident" - a person, partnership, association or other entity domiciled in the Township.
(m) "Taxable" - a person, partnership, corporation, fiduciary or association subject to the tax imposed by this chapter.
(n) "Taxable year" - January 1 to December 31 of any year.
(o) "Taxpayer" - a person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.
(p) "Township" - Lower Chichester Township, Delaware County, Pennsylvania.
(Ord. 91-10. Passed 12-16-91.)