All terms defined in the Local Tax Enabling Act shall have the meanings set forth therein. The following terms shall have the meanings set forth herein:
COLLECTOR - person, entity, or authorized representative of the tax officer, appointed as tax officer pursuant to the Local Tax Enabling Act to collect the tax.
DOMICILE - the place where one lives and has his permanent home and to which he has the intention of returning whenever he is absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent home. In the case of businesses, or associations, the domicile is that place considered as the center of business affairs and the place where its functions are discharged.
EFFECTIVE DATE - January 1, 2012.
ENACTMENT - this Part.
GOVERNING BODY - the Township of Penn.
LOCAL TAX ENABLING ACT - the Local Tax Enabling Act, as set forth in 53 P.S. § 6901 et seq., while such numbering and provisions remain in effect under Act 32 of 2008, and as set forth in 53 P.S. § 6924.101 et seq., when such numbering and provisions become effective under Act 32, and as amended in the future.
NONRESIDENT - a person or business domiciled outside the political subdivision levying the tax.
RESIDENT - a person domiciled in the political subdivision levying the tax.
TAX - the tax imposed by this Enactment.
TAX RETURN - a form prescribed by the collector for reporting the amount of tax or other amount owed or required to be withheld, remitted, or reported under this Enactment or the Local Tax Enabling Act.
TAX YEAR - the period from January 1 to December 31.
TAXING AUTHORITY - Penn Township.
TCC - the tax collection committee established to govern and oversee the collection of earned income tax within the TCD under the Local Tax Enabling Act.
TCD - any tax collection district to which the Taxing Authority or any part of the Taxing Authority is assigned under the Local Tax Enabling Act.
(Ord. 84, 11/22/2011, § 1)