For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOROUGH. The Borough of North Braddock.
COMPENSATION. Salaries, wages, commissions, tips, bonuses, fees, gross receipts or any other 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 borough, employing one or more employees engaged in any occupation other than domestic servants.
OCCUPATION. Any livelihood, job, trade, profession, business or enterprise of any kind, including services, domestic or other, for which any compensation is received.
TAX. The tax imposed by this subchapter.
TAXPAYER. Any natural person liable for the tax levied by this subchapter.
(Ord. 865, passed 11-20-1968)