As used in this chapter, unless the context or language clearly indicates or requires a different meaning:
(a) "Individual" means any person, male or female, who resides in or is an inhabitant within the territorial limits of the City.
(b) "Occupation" means any trade, profession, business, calling, following, vocation or undertaking of any nature, type or kind carried on, engaged in, pursued by or performed by any individual whether a salary, wage or other monetary compensation is or is not received for the same.
(c) "Tax Collector" means the person or persons, or public officer or officers, appointed by the City or having by law the duty, obligation and responsibility to collect the tax, interest and penalties imposed by this chapter for the use and benefit of the City.
(d) "Tax" means the Per Capita Tax of ten dollars ($10.00) levied, assessed and imposed by this chapter.
(e) "City" means the City of Sharon, Mercer County, Pennsylvania.
(f) "Taxpayer" means the individual responsible for the tax levied and imposed by this chapter.
(Ord. 29-70. Passed 12-30-70; Ord. 04-20. Passed 5-13-2020.)