The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
(a) "Individual" means any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the Borough.
(b) "Occupation" means any trade, profession, business, livelihood, job 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, commissions, fees or any other compensation basis for services rendered.
(c) "Employer" means an individual, partnership, limited partnership, unincorporated association, trust, corporation, governmental agency or any other entity or body employing one or more persons on a salary, wage, fee, commission, or any other compensation basis, including a self-employed person.
(d) "Tax" means the Occupation Privilege Tax in the amount of ten dollars ($10.00), levied by this article.
(e) "Collector" means the Collector of Earned Income Tax of the Borough.
(f) "Secretary" means the Secretary of the Borough.
(g) "Borough" means the area within the corporate limits of the Borough of White Oak.
(h) "He", "His", or "Him" means and indicates the singular and the plural number, as well as male, female and neuter gender.
(Ord. 1502. Passed 2-16-76.)