As used in this article, unless the context clearly indicates a different meaning, the following words shall have the meanings set forth below:
COLLECTOR — The Township Manager of the Township of Upper Dublin or his designated representative.
EARNED INCOME — Compensation as this term is defined in Section 13 [relating to earned income taxes] of the Local Tax Enabling Act, the Act of December 31, 1965, P.L. 1257, § 13, 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 Township of Upper Dublin.
NET PROFITS —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 December 31, 1965, P.L. 1251, § 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, earned on or performed within the Township of Upper Dublin for which compensation is charged or received; whether by means of salary, wages, commission or fees for services rendered.
POLITICAL SUBDIVISION — Any county, city, borough, incorporated town, township, school district, vocational school district with the authority to levy the local services tax.
TAX — The local services tax at the rate fixed in § 224-30 of this article.
TAX YEAR — The period from January 1 until December 31 in any year; a calendar year.
TOWNSHIP — The Township of Upper Dublin.