Unless otherwise expressly stated, the following terms
shall have, for the purpose of this article, the meanings herein indicated:
ASSOCIATION
A partnership, limited 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.
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 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 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 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.
INCOME TAX OFFICER OR OFFICER
A person, public employee or private agency designated by the governing
body to collect and administer the tax on earned income and net profits.
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.
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
A person, partnership, association or other entity domiciled outside
the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled in the
taxing district.
TAXPAYER
A person, partnership, association or any other entity required hereunder
to file a return of earned income or net profits or to pay a tax thereon.