For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. Includes both cash and credit transactions, and shall include payment received for gross charges made by the taxpayer for services rendered, including both service, labor and any materials entering into or becoming component parts of the services performed.
PERSON. Any individual, partnership, limited partnership, association or corporation, but shall not include a wage earner, a nonprofit corporation organized for religious, charitable or educational purposes, an association for such purposes, any agency of the government of the United States or of the Commonwealth or any public utility.
PRIVILEGE YEAR. The calendar year.
SERVICE. Any act or instance of helping or benefitting another for a consideration.
TAX COLLECTOR. The Tax Collector of North York Borough, or his or her designated agent.
TEMPORARY, SEASONAL OR ITINERANT BUSINESS. Any business that is conducted at one location for less than 60 consecutive days.
(2006 Code, § 24-502) (Ord. 77-5, passed 12-27-1979, § 2; Ord. 2006-3, passed 7-10-2006)