Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings indicated
in this section:
ASSOCIATION
A partnership, limited partnership, joint venture or any
other form of unincorporated group of two or more persons.
BOROUGH or BOROUGH OF GREENCASTLE
The political subdivision or municipality within the corporate
limits of the Borough of Greencastle, which was incorporated by the
Commonwealth of Pennsylvania as the Mayor and Borough Council of the
Borough of Greencastle.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit, or ordinarily conducted
for profit, whether by an individual, 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, or foreign country or dependency.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the place in which a man has voluntarily
fixed the habitation of himself and his family, 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 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
Salaries, wages, commissions, bonuses, incentive payments,
fees, tips and other compensation received by a person or his personal
representative for services rendered, whether directly or through
an agent, and whether in cash or in property; not including, however,
wages or compensation paid to persons on active military service,
periodic payments for sickness and disability other than regular wages
received during a period of sickness, disability or retirement or
payments arising under workmen's compensation acts, occupational disease
acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pensions paid to persons retired from
service after reaching a specific age or after a stated period of
employment or payments commonly known as public assistance, or unemployment
compensation payments made by any governmental agency or payments
to reimburse expenses or payments made by employers or labor unions
for wage and salary supplemental programs, including, but not limited
to, programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits, strike benefits, social security
and retirement.
EMPLOYEE
Any person who renders services to another for a financial
consideration of its equivalent, under an express or implied contract,
and who is under the control and direction of said other person, and
shall include persons employed on a temporary, provisional, casual
or part-time basis.
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 or OFFICER
The person, official, public employee, private agency or
firm designated by resolution or ordinance of the Mayor and Borough
Council of the Borough of Greencastle, Franklin County, Pennsylvania,
to collect and administer the tax on earned income received and net
profits earned, or any successor, or agent so appointed.
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, after provision for all costs
and expenses incurred in the conduct thereof, determined either on
a cash or accrual basis in accordance with the accounting system used
in such business, profession, or other activity, but without deduction
of taxes based on income.
NONRESIDENT
An individual, partnership, association, or other entity,
domiciled outside of the Borough of Greencastle, Franklin County,
Pennsylvania.
PERSON or INDIVIDUAL
Every natural person. Whenever used in any clause prescribing
and imposing a penalty, the term "person," as applied to an association,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
POLITICAL SUBDIVISION
Any city, borough, town, township or school district existing
under the laws of the Commonwealth of Pennsylvania as they shall be
deemed subject to this article by the laws of the Commonwealth of
Pennsylvania.
RESIDENT
An individual, partnership, association or other entity,
domiciled in the Borough of Greencastle, Franklin County, Pennsylvania.
TAXPAYER
A person, whether an individual, partnership, association
or any other entity, required hereunder to file a return of earned
income or net profits, or to pay a tax thereon.