The following words and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
(a) "Borough" means the area within the corporate limits of the Borough of Swarthmore.
(b) "Collector" means the person, public employee or private agency designated by the Borough to collect and administer the tax herein imposed.
(c) "DCED" means the Department of Community and Economic Development of the Commonwealth of Pennsylvania.
(d) "Earned income" means compensation as this term is defined in Section 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.
(e) "Employer" means an individual, partnership, association, limited liability company, 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.
(f) "Individual" means any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Borough.
(g) "Net profits" means the net income from the operation of a business, profession, or other activity, as this term is defined in Section 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.
(h) "Occupation" means 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 Borough for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.
(i) "Tax" means the local services tax at the rate fixed in Section 888.02.
(j) "Tax year" means the period from January 1 until December 31 in any year; a calendar year.
(Ord. 1017. Passed 12-10-07.)