The following words and phrases when used in this Part shall have the meanings ascribed to them in this Section except where the context or language clearly indicates or requires a different meaning:
COLLECTOR - the person or firm from time to time designated by motion of the Borough of Marysville to collect and administer the provisions of this Part and collect the tax levied by this Part.
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 - include singular and plural number, and male, female and neuter gender.
INDIVIDUAL - any person, male or female, 18 years of age or over, engaged in any occupation within the limits of the Borough of Marysville.
OCCUPATION - any trade, profession, business or undertaking of any type, kind or character including services, domestic or other carried on or performed within the limits of the Borough of Marysville for which compensation is charged or received, whether by means of salary, wages, commissions or fees for services rendered.
TAX - the emergency and municipal services tax authorized by Act of December 1, 2004, No. 222, levied by this Part.
(Ord. 565, 12/12/2005)