For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ARTICLE XIII TAX OFFICER. The Tax Officer authorized by the township to collect income taxes levied prior to January 1, 2012.
BUSINESS. An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily-conducted for profit whether by a person, partnership, association or any other entity.
BUSINESS ENTITY. A sole proprietorship, corporation, joint-stock association or company, partnership, limited partnership, limited liability company, association, business trust, syndicate or other commercial or professional activity organized under the laws of this commonwealth or any other jurisdiction.
CERTIFIED PUBLIC ACCOUNTANT or PUBLIC ACCOUNTANT. A certified public accountant, public accountant or firm, as provided for in the Act of May 26, 1947 (P.L. 318, No. 140), known as the CPA Law: 63 P.S. §§ 9.1 et seq.
CLAIM. A written demand for payment made by a Tax Officer or tax collection district for income taxes collected by another Tax Officer or tax collection district.
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. The term shall include an entity which is classified as a corporation for federal income tax purposes.
CURRENT YEAR. The calendar year for which the tax is levied.
DEPARTMENT. The Department of Community and Economic Development of the commonwealth.
DOMICILE. The place where a person lives and has a permanent home and to which the person has the intention of returning whenever 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 voluntarily 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 the person to adopt some other permanent home. In the case of a business, DOMICILE is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME. The compensation as required to be reported to or as determined by the Department of Revenue under § 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971: 72 P.S. § 7303, and rules and regulations promulgated under that section. Employee business expenses as reported to or determined by the Department of Revenue under Article III of the Tax Reform Code of 1971: 72 P.S. §§ 7301 et seq. shall constitute allowable deductions in determining earned income. The term does not include offsets for business losses. The amount of any housing allowance provided to a member of the clergy shall not be taxable as EARNED INCOME.
EARNED INCOME AND NET PROFITS TAX. The tax levied by the township on earned income and net profits.
EMPLOYER. A person, business entity or other entity, employing one or more persons for a salary, wage, commission or other compensation. The term includes the commonwealth, a political subdivision and an instrumentality or public authority of either. For purposes of penalties under this subchapter, the term includes a corporate officer.
INCOME TAX. Except as set forth in § 511(b) of the Local Tax Enabling Act, P.L. 1257, Act 511 of 1965, as amended (hereinafter the LTEA), 53 P.S. § 6924.511(b), an earned income and net profits tax, personal income tax or other tax that is assessed on the income of a taxpayer levied by the township under the authority of this act or any other act.
JOINT TAX COLLECTION COMMITTEE. An entity formed by two or more tax collection committees for the purpose of income tax collection in more than one tax collection district.
LTEA. The Pennsylvania Local Tax Enabling Act, P.L. 1257, Act 511 of 1965: 53 P.S. §§ 6924.101 et seq., as amended.
NET PROFITS. The net income from the operation of a business, other than a corporation, as required to be reported to or as determined by the Department of Revenue under § 303 of the Act of March 4, 1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. The term does not include income under any of the following divisions:
(1) Income which:
(a) Is not paid for services provided; and
(b) Is in the nature of earnings from an investment.
(2) Income which represents:
(a) Any gain on the sale of farm machinery;
(b) Any gain on the sale of livestock held 12 months or more for draft, breeding or dairy purposes; or
(b) Any gain on the sale of other capital assets of a farm.
NONRESIDENT. A person or business domiciled outside the township levying the tax.
NONRESIDENT TAX. An income tax levied by the township on nonresidents.
OFFICIAL REGISTER. The part of the tax register that includes withholding tax rates as provided in § 511(a)(3) of the LTEA, 53 P.S. § 6924.511(a)(3).
PERSON. A natural person.
PRECEDING YEAR. The calendar year before the current year.
PRIVATE AGENCY. A business entity or person appointed as a Tax Officer by a tax collection committee.
PUBLIC AGENCY. Any and all public bodies, authorities, agencies, instrumentalities, political subdivisions, intermediate units, councils, boards, commissions or similar governmental entities.
RESIDENT. A person or business domiciled in the township levying the tax.
RESIDENT TAX. An income tax levied by the township.
RESIDENT TAX OFFICER. The Tax Officer administering and collecting income taxes for the tax collection district in which a taxpayer is domiciled.
SUCCEEDING YEAR. The calendar year following the current year.
TAX BUREAU. A public nonprofit entity established for the administration and collection of taxes.
TAX COLLECTION COMMITTEE. The committee established to govern the Lehigh Tax Collection District for the purpose of income tax collection. The term shall include a joint tax collection committee.
TAX COLLECTION DISTRICT. The Lehigh Tax Collection District established under § 504 of the LTEA: 72 P.S. §§ 6924.504.
TAX OFFICER. A political subdivision, public employee, tax bureau, county, except a county of the first class, or private agency which administers and collects income taxes for one or more tax collection districts. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the TAX OFFICER for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the TAX OFFICER for each such district with respect to employees principally employed therein.
TAX RECORDS. Tax returns, supporting schedules, correspondence with auditors or taxpayers, account books and other documents, including electronic records, obtained or created by the Tax Officer to administer or collect a tax under this subchapter. The term includes documents required by § 509(e) of the LTEA: 72 P.S. §§ 6924.509(e). The term ELECTRONIC RECORDS includes data and information inscribed on a tangible medium or stored in an electronic or other medium and which is retrievable in perceivable form.
TAX REGISTER. A database of all county, municipal and school tax rates available on the Internet as provided in § 511(a)(1) of the LTEA, 53 P.S. § 6924.511(a)(1).
TAXABLE INCOME. Includes:
(1) In the case of an earned income and net profits tax, earned income and net profits; and
(2) In the case of a personal income tax, income enumerated in § 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, 72 P.S. § 7303, as reported to and determined by the Department of Revenue, subject to correction for fraud, evasion or error, as finally determined by the commonwealth.
TAXPAYER. A person or business required under this subchapter to file a return of an income tax or to pay an income tax.
WITHHOLDING TAX. An income tax levied by a political subdivision under the authority of this subchapter or any other ordinance, or any other tax levied by a municipality or school district for which employer withholding may be required under this subchapter.
(Ord. 131, passed 8-18-2011)