Definitions. Unless otherwise expressly stated, the following terms
shall have, for the purpose of this Part, the meanings herein indicated,
except where the context indicates or requires a different meaning:
ASSOCIATION
A partnership, limited partnership, or any other form of
unincorporated group owned by two or more persons.
BUSINESS
Any enterprise, activity, profession, trust or unincorporated
undertaking of any nature conducted for profit, whether by an individual,
agent, broker, copartnership, association or other entity.
COLLECTOR OF TAXES
The elected Tax Collector of Cranberry Township or a person
or entity of any kind duly appointed to collect taxes by the Board
of Supervisors of Cranberry Township pursuant to and under the authority
of the Local Tax Enabling Act (Act 511), 53 P.S. § 6901
et seq.
CORPORATION
A 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.
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 voluntary 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.
EARNED INCOME
All salaries, wages, commissions, bonuses, incentive payments,
gains of a person derived from his services or labor without the aid
of capital, and/or other sums 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. The term "earned income"
shall not mean or include:
A.
Periodic payments for sickness and disability other than regular
wages received during a period of sickness or disability; or
B.
Disability retirement or other payments arising under workers'
compensation acts, occupational disease acts and similar legislation
by any government; or
C.
Payments commonly recognized as old age or retirement benefits
paid to persons retired from service after reaching a specific age
or after a stated period of employment; or
D.
Payments commonly known as public assistance, or unemployment
compensation payments by any governmental agency; or
E.
Payments to reimburse actual expenses; or
F.
Payments made by employers or labor unions, including payments
made pursuant to an IRC-qualifying cafeteria plan for employee benefit
programs covering hospitalization, sickness, disability or death,
supplemental unemployment benefits or strike benefits, provided that
the program does not discriminate in favor of highly compensated individuals
as to eligibility to participate, payments or program benefits; or
G.
Any compensation received by United States servicemen serving
in a combat zone; or
H.
Payments received by a foster parent for in-home care of foster
children from an agency of the commonwealth or a political subdivision
thereof or an organization exempt from federal tax under § 501(c)(3)
of the IRC which is licensed by the commonwealth or political subdivision
thereof as a placement agency; or
I.
Payments made by employers or labor unions for employee benefit
programs covering social security or retirement; or
J.
Personal use of an employer's owned or leased property
or of employer-provided services.
EMPLOYER
An individual, copartnership, association, corporation, governmental
body or unit or agency or any other entity who or which employs one
or more persons on a salary, wage, commission or other compensation
basis.
NET PROFITS
The net income from the operation of a business, profession
or other activity, except corporations, after all costs and expenses
incurred in the conduct thereof, determined either on a cash or accrual
basis in accordance with accepted accounting principles and practices,
but without deduction of taxes based on income. The term does not
include income which is not paid for service provided and which is
in the nature of earnings from an investment. For taxpayers engaged
in the business, profession or activity of farming, the term shall
not include:
A.
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business;
B.
Any gain on the sale of farm machinery;
C.
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes; and
D.
Any gain on the sale of other capital assets of the farm.
NONRESIDENT
A person or business domiciled outside of the Township of
Cranberry, Butler County.
PERSON
Every natural person, corporation, copartnership, firm, fiduciary
or association. Whenever used in any clause prescribing and imposing
a penalty, the term "person," as applied to associations, shall mean
the partners or members thereof, and as applied to corporations, shall
mean the officers thereof.
RESIDENT
An individual, corporation, copartnership, association or
other entity domiciled in the Township of Cranberry, Butler County,
Pennsylvania.
TAXABLE YEAR
The taxable period on the basis of which a taxpayer or claimant
is required to file his income tax return or, if he is not required
to or does not file a tax return, the calendar year.
TAXPAYER
A person, whether an individual, corporation, copartnership,
association or any other entity, required hereunder to file a return
of earned income or net profits or to pay a tax based thereon.