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, public employee or agency designated by the political subdivision to collect and administer the tax herein imposed.
DCED - the Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME - compensation as this term is defined in Chapter 5 [relating to earned income taxes] of the Local Tax Enabling Act, 53 P.S. § 6924.501, as amended.
EMPLOYER - an individual, partnership, association, limited liability corporation, limited liability partnership, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission or other compensation basis, including a self-employed person.
HE, HIS or HIM - indicates the singular and plural number, as well as male, female and neuter genders.
INDIVIDUAL - any person, male or female, engaged in any occupation, trade, or profession within the corporate limits of the political subdivision.
NET PROFITS - the net income from the operation of a business, profession or other activity, as this term is defined in Chapter 5 [relating to earned income taxes] of the Local Tax Enabling Act, 53 P.S. § 6924.501, as amended.
OCCUPATION - any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned on or performed within the corporate limits of the political subdivision for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION - the area within the corporate limits of the Township of Penn.
TAX - the local services tax at the rate fixed in § 503 of this Part.
TAX YEAR - the period from January 1 until December 31 in any year; a calendar year.
(Ord. 88, 9/6/2018, §2)