As used in this article, the following terms shall have the meanings indicated:
ASSOCIATION — A partnership, limited partnership or any other unincorporated group of two or more persons.
BUSINESS — An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit, whether by persons, partnerships, associations or any other entity.
CORPORATION — A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency.
CURRENT YEAR — The calendar year for which the tax is levied.
DOMICILE — The place where one lives and has his permanent home, and to which he has the intention of returning whenever he is absent. Actual residence is not necessarily “domicile,” for “domicile” is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. “Domicile” is the voluntary fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce him to adopt some other permanent home. In the case of businesses or associations, the “domicile” is the place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME — Salaries, wages, commissions, bonuses, incentive payments, fees, tips and other compensation received by a person or his personal representative for services rendered, whether directly or through an agent, and whether in cash or in property; not including, however, wages or compensation paid to persons on active military service, periodic payments for sickness, disability other than regular wages received during a period of sickness, disability or retirement or payments arising under workers’ compensation acts, occupational disease acts and similar legislation or payments commonly recognized as old age benefits, retirement pay or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment compensation payments by any governmental agency or payments to reimburse expenses or payments made by employers or labor unions for wage and salary supplemental programs, including but not limited to programs covering hospitalization, sickness, disability or death, supplemental unemployment benefits, strike benefits, social security and retirements.
EMPLOYER — A person, partnership, association, corporation, institution, governmental body or unit or agency or any other entity employing one or more persons for a salary, wage, commission or other compensation.
INCOME TAX OFFICER OR OFFICERS — The person, public employee or private agency designated by the governing body to collect and administer the tax on earned income and net profits.
LESSOR — Any individual or individuals, corporation, partnership or other entity which owns, leases or otherwise possesses or controls any real property, condominium unit or rental unit, including residential, commercial, office, institutional or industrial real property, condominium unit or rental unit, and in turn leases or subleases such real property to any other individual or individuals, corporation, partnership or other entity. For the purposes of this article, "lessor" shall include any agent, manager, condominium association or other entity which acts on behalf of the owner of the real property, condominium unit or rental unit. [Amended 12-12-1989 by Ord. No. 775]
NET PROFITS — The net income from the operation of a business, profession or other activity, except corporations, after provisions for all costs and expenses incurred in the conduct thereof, determined either on a cash or accrual basis in accordance with the accounting system used in such business, profession or other activity, but without deduction of taxes based on income.
NONRESIDENT — A person, partnership, association or other entity domiciled outside the taxing district.
PERSON OR INDIVIDUAL — A natural person.
PRECEDING YEAR — The calendar year before the current year.
RESIDENT — A person, partnership, association or other entity domiciled in the taxing district.
SUCCEEDING YEAR — The calendar year following the current year.
TAXPAYER — A person, partnership, association or any other entity required hereunder to file a return of earned income or net profits or to pay a tax thereon.