For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOROUGH OF TOPTON or BOROUGH. The area within the corporate limits of the Borough of Topton.
COLLECTOR. The person, public employee or private or semi-public agency designated by the borough to collect and administer the tax imposed herein.
DCED. The Department of Community and Economic Development of the Commonwealth of Pennsylvania.
EARNED INCOME. Compensation as this tern is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, 13, as amended, 53 P.S. § 6913, as amended.
EMPLOYER. An individual, partnership, association, limited liability corporation, 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.
HE, HIS or HIM. Indicates the singular and plural number, as well as male, female and neuter genders.
INDIVIDUAL. Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the borough.
NET PROFITS. The net income from the operation of a business, profession or other activity, as this term is defined in § 13 (relating to earned income taxes) of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, § 13, as amended, 53 P.S. § 6913, as amended.
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 local services tax of $52.
TAX YEAR. The period from January 1 until December 31 in any year; a calendar year.
(Ord. 4-2007, passed 11-12-2007)