(A) Interpretation. “He”, “his”, or “him” shall mean and indicate the singular and plural numbers as well as male, female, and neuter genders.
(B) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOARD OF SUPERVISORS. The duly elected Board of Supervisors of the Township.
EARNED INCOME. “Compensation” as determined under § 303 of the Act of March 4, 1971 (Pub. Law 6, No. 2), known as the “Tax Reform Code of 1971”, and regulations in 61 Pa. Code Pt. I Subpt. B Art. V (relating to personal income tax) not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. The amount of any housing allowance provided to a member of the clergy shall not be taxable as EARNED INCOME.
EMPLOYER. An individual, partnership, association, appropriation, governmental body, agency, or other entity employing one or more persons on a salary, wage, commission, or other compensation basis, including self-employed person.
INDIVIDUAL. A person, male or female, engaged in any occupation within the township.
MONROE TOWNSHIP. The area within the municipal limits of the township.
NET PROFITS. The net income from the operation fo a business, profession, or other activity, except corporations, determined under § 303 of the Act of March 4, 1971 (Pub. Law 6, No. 2), known as the “Tax Reform Code of 1971”, and regulations in 61 Pa.Code Pt. I Subpt. B Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession, or activity of farming, the term shall not include:
(a) Any interest earnings generated from any monetary accounts or investment instruments of the farming business;
(b) Any gain on the sale of farm machinery;
(c) Any gain on the sale of livestock held 12 months or more for draft, breeding, or dairy purposes; and
(d) Any gain on the sales of other capital assets of the farm.
OCCUPATION. Any trade, profession, business, or undertaking of any type, kind, or character, including services, domestic or other, carried on or performed within the township for which compensation is charged or received, whether by means of salary, wages, commissions, or fees for services rendered.
PERSON. A natural person, male or female, engaged in any occupation within the township.
RECEIVER OF TAXES. The tax collector selected by a resolution of the Board of Supervisors to receive and collect the local services tax.
TAX. The township local services tax in the amount of $52 levied by this subchapter.
TOWNSHIP. Monroe Township, Snyder County, Pennsylvania.
TOWNSHIP SECRETARY. The duly appointed Secretary of the township.
(Ord. 2007-7, passed 11-27-2007)