Words and terms defined. As used in this article,
the following terms shall have the meanings indicated:
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated
enterprise owned by two or more persons.
BUSINESS
Any enterprise, activity, agency, profession, trust or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, agent, broker, copartnership, association
or other entity.
COMPENSATION EARNED, COMPENSATION PAID or EARNINGS
All salaries, wages, commissions, bonuses, incentive payments
and/or other forms of compensation or remuneration, in cash or in
property, received by an individual and paid, directly or through
an agent, by an employer for services rendered.
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.
DANVILLE AREA EARNED INCOME TAX COMMITTEE
The joint committee established to administer the collection,
administration and enforcement of the provisions of this article and
a similar resolution adopted by other municipalities of Montour County
and Northumberland County, Pennsylvania, in participation with this
Borough.
EMPLOYER
Any individual, copartnership, 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 other
compensation basis.
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, copartnership, association or other entity
domiciled outside the Borough of Danville.
PERSON
Natural person, copartnership, association, firm or fiduciary,
except any corporation which is exempt from this tax under the Act
of Assembly 481, approved June 25, 1947, P.L. 1145, as amended. 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.
RESIDENT
An individual, copartnership, association or other entity
domiciled in the Borough of Danville.
TAXPAYER
A person, whether an individual, copartnership, association
or any other entity, required hereunder to file a return on earnings
or net profits or to pay a tax thereon.