The following words and phrases when used in this Part 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, or any form of unincorporated
enterprise owned by two or more persons.
BUSINESS
Includes any enterprise, activity, profession, or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, co-partnership, association, or other entity.
COLLECTOR
The person or persons duly appointed and designated by the
Board of Township Commissions of Baldwin to administer this Part and
to collect the taxes therein provided for.
CORPORATION
Any corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania, or
any other state, territory, or foreign country or dependency.
EMPLOYEE
Any natural person resident in the Township of Baldwin or
employed therein, and upon whose compensation, as above stated, a
tax is imposed by this Part.
EMPLOYER
Any individual, co-partnership, association, corporation,
governmental body or unit or agency, or any other entity, who or that
employs one or more persons on a salary, wage, commission, or any
other compensation basis.
NET PROFITS
The net gain from the operation of a business, profession,
or enterprise, after provisions for all costs and expenses incurred
in the conduct thereof, paid, or accrued in accordance with the standard
accounting system used in such business or enterprise, and without
deduction of taxes based on income.
NONRESIDENT
An individual, co-partnership, association, or other entity
domiciled outside and beyond the bounds of Baldwin Township, Allegheny
County, Pennsylvania.
PERSON
Includes natural person, co-partnership, association, corporation,
firm, or fiduciary. Whenever used in any clause prescribing and imposing
a penalty, "person" as applied to associations shall mean the partners
or members thereof, and as applied to corporations, the officers thereof.
RESIDENT
An individual, co-partnership, association, or other entity
domiciled in the Township of Baldwin, Allegheny County, Pennsylvania.
SALARIES, WAGES or COMMISSIONS or COMPENSATION or EARNINGS or
EARNED INCOME
All salaries, wages, compensation, or remuneration, in cash
or in property that may accrue or be received by an individual and
paid directly or through an agent, by an employer for services rendered,
but shall not include periodic payments for sick or disability benefits
and those commonly recognized as old-age benefits, retirement pay,
or pensions paid to persons after a stated period of employment, nor
public assistance or unemployment compensation payments, nor any wages
or compensation paid by the United States to any person for active
service in the Army, Navy, or Air Force of the United States, nor
any bonus or additional compensation paid by the United States or
the Commonwealth of Pennsylvania, or any other state for such service.
TAXPAYER
A person, whether an individual, co-partnership, association,
or any other entity, required hereunder to file a return of earnings
or net profits or to pay a tax thereon.
TOTAL INCOME FROM ALL SOURCES
All moneys or property (including interest, gains, or income
derived from obligations which are statutorily free from State or
local taxation under any Act of the General Assembly of the Commonwealth
of Pennsylvania or under the laws of the United States) received of
whatever nature and from whatever source derived but not including:
(1)
Periodic payments for sickness and disability other than regular
wages received during a period of sickness or disability.
(2)
Disability, retirement, or other payments arising under workmen's
compensation acts, occupational disease acts, and similar legislation
by any government.
(3)
Payments commonly recognized as old age or retirement benefits
paid to persons retired from service after reaching a specific age
or after a stated period of employment.
(4)
Payments commonly known as public assistance, or unemployment
compensation payments by any governmental agency.
(5)
Payments to reimburse actual expenses.
(6)
Payments made by employers or labor unions for programs covering
hospitalizations, sickness, disability or death, supplemental unemployment
benefits, strike benefits, Social Security, and retirement.
(7)
Any compensation received by United States servicemen serving
in a combat zone.