Unless otherwise expressly stated, the following terms shall have, for the purposes of this chapter, the meanings herein indicated except where the context indicates or requires a different meaning.
(a) "Association" means partnership, limited partnership or any other unincorporated group of two or more persons.
(b) "Business" means an enterprise, activity, profession or any other undertaking of an unincorporated nature, conducted for profit or ordinarily conducted for profit, whether by a person, partnership, association or any other entity.
(c) "Corporation" means a corporation or joint stock association organized under the laws of the United States, the Commonwealth or any other state, territory, foreign country or dependency.
(d) "Current year" means the calendar year for which the tax is levied.
(e) "Domicile" means 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 first place of abode which, in the intention of the taxpayer, is permanent rather than transitory. "Domicile" is the place in which a man has voluntarily fixed the habitation of himself and his family, not for a more 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, "domicile" is that place considered as the center of business affairs and the place where its functions are discharged.
(f) "Earned income" means salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent and whether in cash or in property, not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness and disability other than regular wages received during a period of sickness, disability or retirement, payments arising under workmen's compensation acts, occupational disease acts and similar legislation, payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment, payments commonly known as public assistance or unemployment compensation payments made by any governmental agency, payments to reimburse expenses, or payments made by employers or labor unions for wage and salary supplemental programs, including, but not limited to, programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, social security and retirement.
(g) "Employer" means a person, partnership, association, corporation, institution, governmental body or unit or agency, or any other entity, employing one or more persons for a salary, wage, commission or other compensation.
(h) "Income Tax Officer or Officer" means the person, public employee or private agency designated by the governing body to collect and administer the tax on earned income and net profits. Such person shall also be known as the Receiver of Taxes.
(i) "Net profits" means the net income from the operation of a business, profession or other activity, except corporations, after provision for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
(j) "Nonresident" means a person, partnership, association or other entity domiciled outside the taxing district.
(k) "Person" or "individual" means a natural person.
(l) "Preceding year" means the calendar year before the current year.
(m) "Resident" means a person, partnership, association or other entity domiciled in the taxing district.
(n) "Succeeding year" means the calendar year following the current year.
(o) "Taxpayer" means a person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.
(Ord. 34-66. Passed 11-30-66.)