§ 33.075 DEFINITION.

   For the purpose of this subchapter, the following definition shall apply unless the context clearly indicates or requires a different meaning.

   ELIGIBLE TAX.

      (1)   Any of the following, including interest and penalty provided by law, when levied by the borough:

         (a)   Any per capita tax;

         (b)   Any occupation, occupation assessment or occupational privilege tax; and

         (c)   Any tax on earned income.

      (2)   The definition of ELIGIBLE TAX shall not include any tax on real property.

(Ord. 183, passed 5-3-1999)