For the purposes of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOARD OF SUPERVISORS. The governing body of Upper Milford Township.
COLLECTOR. The person or firm, from time to time, designated by the Board of Supervisors to collect and administer the provision of this chapter and collect the tax levied by this chapter.
EARNED INCOME. “Compensation” as 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, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission, fee or other compensation basis, including a self-employed person.
INDIVIDUAL. Any person engaged in any occupation, trade or profession within the corporate limits of Upper Milford Township.
NET PROFITS. The net income from the operation of a business, profession, or other activity, as defined in § 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, carried on or performed within the corporate limits of Upper Milford Township for which compensation is charged and/or received, whether by salary, wages, commissions, fees or net profits for services rendered.
(Ord. 158, passed 12-6-2018)