The following words and terms, when used in this article, shall have the following meanings, unless the context clearly indicates otherwise:
(a) "Employer" means an individual, partnership, association, corporation, governmental body, agency or other entity employing one or more persons on salary, wage, commission or other compensation basis, including self-employed person.
(b) "Fiscal year" means the twelve month period beginning January 1 and ending December 31.
(c) "Individual" means any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the City.
(d) "Occupation" means 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 the City for which compensation is charged or received whether by means of salary, wages, commissions or fees for services rendered. (Ord. 35-1969 §5.)
(e) “Local Services Tax Officer” means the person, public employee or private agency designated by Council by resolution to collect and administer the provisions of this article.
(f) "Tax" means the Local Services Tax in the amount of fifty-two dollars ($52.00) levied by this article.
(g) "Treasurer" means the Treasurer of the City of York.
(h) “DCED” means the Pennsylvania Department of Community and Economic Development.
(i) “Business Administrator” means the Business Administrator of the City of York.
(Ord. 48-2007. Passed 12-27-07.)