The following words and phrases, when used in the article, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning.
ASSOCIATION. A partnership, limited partnership, limited liability company, limited liability 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 a person, partnership, association 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 collected.
DOMICILE. The place where one lives and has his or her permanent home and to which he/she has the intention of returning whenever he or she is absent. Actual residence is not necessarily DOMICILE, for domicile is the fixed place or 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 him or her to adopt some other permanent home. In the case of businesses or associations, the DOMICILE is that place considered as the center of business affairs and the place where its functions are discharged.
EARNED INCOME. Compensation as determined under § 303 of the Act of 3-4-1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as the Tax Reform Code of 1971, and regulations in 61 Pa. Code Part I, Subp. B, Art. V (relating to personal income tax). Employee business expenses are allowable deductions as determined under Art. III of the Tax Reform Code of 1971, 72 P.S. §§ 7301 et seq. The amount of any housing allowance provided to a member of the clergy shall not be taxable as earned income.
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. (Hereinafter referred to as OFFICER.) Person, public employee or private agency designated by the governing body to collect and administer the tax on net profits and earned income.
NET PROFITS. The net income from the operation of a business, profession, or other activity, except corporations determined under § 303 of the Act of 3-4-1971 (P.L. 6, No. 2), 72 P.S. § 7303, known as the Tax Reform Code of 1971, and regulations in 61 Pa. Code Part I, Subpart B, Art. V (relating to personal income tax). The term does not include income which is not paid for services provided and which is the nature of earnings from an investment.
NON-RESIDENT. A person, partnership or other entity domiciled outside the taxing district.
PERSON or INDIVIDUAL. A natural person.
(Ord. 4133, approved 12-8-1966; Ord. 6120, approved 11-26-2008)