[Amended 10-25-2010 by Ord. No. 84-2010]
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:
DCED — The Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME — Compensation as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.
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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.
FINANCE DIRECTOR - The person, public employee or private agency designated by City Council to collect and/or administer and/or enforce the Local Services Tax.
HIS, HIM or HER — 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 City of Reading.
NET PROFITS — The net income from the operation of a business, profession; or other activity, as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of Dec. 31, 1965, P.L. 1251, § 13, as amended, 53 P.S. § 6913, as amended.
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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 City of Reading for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION — A county, city, borough, incorporated town or township.
TAX — The local services tax at the rate fixed in § 549-802 of this Part.
TAX YEAR — The period from January 1 until December 31 in any year; a calendar year.
TREASURER — The City of Reading Finance Director and/or the private agency designated by City Council to receive returns and payments as mandated under this Part.
33. Editor's Note: See now 53 P.S. § 6924.301.
34. Editor's Note: See now 53 P.S. § 6924.301.