The following words and phrases when used in this
article shall have the meanings ascribed to them in this section,
except if the context clearly indicates or requires a different meaning.
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated enterprise, owned by two or more persons.
BUSINESS
Any enterprise, activity, profession, or undertaking of any
nature conducted for profit or ordinarily conducted for profit, whether
by an individual, copartnership, association, corporation, or other
entity, alone or in association with others.
COLLECTOR
The agent designated by the Board of Supervisors of the Township
of Raccoon, Beaver County, Pennsylvania, to collect the tax imposed
by this article and to administer the provisions thereof.
CORPORATION
Any 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.
EARNINGS
Salaries, wages, commissions and other compensation as hereinafter
defined in this section.
EMPLOYER
Any individual, copartnership, association, corporation,
governing body or unit or agency, or any other entity, employing one
or more persons on a salary, wage, commission, or other basis of compensation.
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 in such business, profession or enterprise,
but without deduction of taxes imposed on income.
PERSON
Every natural person, copartnership, fiduciary, association,
corporation or other entity. Whenever used in any section prescribing
and imposing a penalty, the term "person," as applied to associations,
shall mean the partners or members thereof, and as applied to corporations,
the officers thereof.
NONRESIDENT
An individual, copartnership, fiduciary, association, corporation
or other entity domiciled without the Township of Raccoon.
RESIDENT
An individual, copartnership, fiduciary, association, corporation
or other entity domiciled in the Township of Raccoon, Beaver County,
Pennsylvania.
SALARIES, WAGES, COMMISSIONS, AND OTHER COMPENSATION
Includes salaries, wages, commissions, bonuses, incentive
payments, fees and tips that may be paid to or received by an individual
for services rendered, or that may accrue to such individual in accordance
with established accounting procedures, whether paid directly or through
an agent and whether received in cash or in property, but shall not
include periodic payments for sick or disability benefits, old-age
benefits, retirement pay, pensions, public assistance or employment
compensation payments made by any governmental agency.
TAXABLE PERIOD
The period beginning January 1 of the current year and ending
December 31 of the current year and each year thereafter.
TAXPAYER
Any person required hereunder to file a return of earnings
or net profits, or to pay a tax thereon.
TOWNSHIP
The Township of Raccoon, Beaver County, Pennsylvania.