For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOROUGH OF TATAMY. The area within the corporate limits of the Borough of Tatamy.
COLLECTOR. The person, public employee or private agency designated by the borough to collect and administer the tax herein imposed.
EMPLOYER. An individual, partnership, association, 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.
INDIVIDUAL. Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the borough.
OCCUPATION. Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other carried 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.
TAX. The emergency and municipal services tax in the amount of $52 levied by this subchapter.
(Ord. 215, passed 2-7-2005)