As used in this article, unless the context clearly indicates
a different meaning, the following words shall have the meanings set
forth below:
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/her permanent home
and to which he/she has the intention of returning whenever he/she
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/her 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/her
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 workers' 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.
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 OFFICERS
The person, public employee or private agency designated
by the governing body to collect and administer the tax on earned
income and net profits.
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.
[Amended 7-19-2001 by Ord. No. 388]
A tax at the rate of five mills on each dollar is hereby imposed
on all earned income and net profits, as defined herein, earned by
residents of the Township and on all earned income and net profits
earned by nonresidents of the Township for work done or services performed
or rendered in the Township.
[Added 7-19-2001 by Ord. No. 388]
Persons whose total income from all sources is less than $5,000
per annum are hereby exempted from this tax.
If for any reason the tax is not paid when due, interest at
the rate of 6% per annum on the amount of such tax, and an additional
penalty of .5% of the amount of the unpaid tax for each month or fraction
thereof during which the tax remains unpaid, shall be added and collected.
Where suit is brought for the recovery of any such tax, the person
liable therefor shall, in addition, be liable for the costs of collection
and the interest and penalties herein imposed.