The following words and phrases, when used in this
Article, shall have the meanings ascribed to them in this section,
except where the context clearly indicates or requires a different
meaning:
ADULT
An individual of the age of 21 years or more.
[Added 12-9-1998 by Ord. No. 1998-8]
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned by two or more persons.
BUSINESS
Includes any enterprise, activity, profession, trade or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, copartnership, association or other entity.
COMPENSATION
All salaries, wages, commissions, bonuses, incentive payments,
fees and tips that may accrue or be received by an individual for
services rendered, whether directly or through an agent and whether
in cash or in property; but shall not include periodic payments for
sick or disability benefits and those commonly recognized as old-age
benefits, retirement pay nor pensions paid to persons retired from
service after reaching a specific age or 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.
CORPORATION
Any corporation or joint stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
other state, territory or foreign country of dependency.
COUNCIL
The Council of the Municipality of Kingston, Luzerne County,
Pennsylvania.
DWELLING
Any building or portion thereof designed or used exclusively
as the residence or sleeping place of one or more persons. This definition
shall be construed to include mobile homes and rooming houses. This
definition shall not be construed to include hotels, motels, homeless
shelters, dormitories, hospitals, rehabilitation or treatment centers,
nursing homes or personal care homes.
[Added 12-9-1998 by Ord. No. 1998-8]
EMPLOYEE
Any natural person resident in the Municipality of Kingston
or employed therein upon whose compensation, as above defined, a tax
is imposed for this Article.
EMPLOYER
Any individual, copartnership, association, corporation,
governmental body, unit or agency, or any other entity, who employs
for "compensation," as above defined, one or more employees upon whose
compensation a tax is imposed by this Article.
INCOME TAX OFFICER
The Income Tax Collector appointed or employed by the Municipality
of Kingston.
LANDLORD
A natural or nonnatural person or entity which offers for
habitation as owner or manager one or more dwellings within the Municipality
of Kingston.
[Added 12-9-1998 by Ord. No. 1998-8]
MUNICIPALITY
The Municipality of Kingston, Luzerne County, Pennsylvania.
NET PROFITS
The net gain from the operation of a business, profession
or enterprise, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used, and without deduction of taxes based on
income.
NONRESIDENT
An individual, partnership, association or other entity domiciled
outside the Municipality of Kingston, Luzerne County, Pennsylvania.
PERSON
Includes every natural person, copartnership, association,
firm or fiduciary. Whenever used in any clause prescribing and imposing
a penalty, the term "person," as applied to associations, shall mean
the partners of members thereof and, as applied to corporations, the
officers thereof.
RESIDENT
An individual, copartnership, association or other entity
resident or domiciled in the Municipality of Kingston, Luzerne County,
Pennsylvania.
ROOMING HOUSE
A building in which rooms for lodging and/or boarding are
let for a fee to three or more individuals not including individuals
related by blood or marriage to the owner or owners of the premises.
[Added 12-9-1998 by Ord. No. 1998-8]
TAXPAYER
Any "person," as above defined, upon whose "compensation"
or "net profits," as above defined, a tax is imposed by this Article.