(A) The singular shall include the plural and the masculine shall include the feminine and the neuter.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR. Refers to the person designated by the Council of Summerhill Borough to collect or receive the tax imposed by this subchapter.
PERSON. Any natural person.
RESIDENT. Any person domiciled in the Borough of Summerhill.
TAXPAYER. Any person required hereunder to pay a per capita tax.
(Ord. 2-1973, passed 2-13-1973)