The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning.
COLLECTOR
The person or agency appointed from time to time by the Board
of Supervisors to assess and collect the tax imposed under, and to
administer the provisions of, this article.
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees, or any
other payment or income.
EMPLOYEE
An individual paid compensation by an employer to perform
work or services of any kind.
EMPLOYER
Any individual, partnership, limited partnership, unincorporated
association, institution, trust, corporation, government agency, or
other entity engaged in business or operating within the Township,
employing one or more individuals engaged in any occupation, other
than domestic servants.
ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.
and 53 P.S. §§ 6924.101 to 6924.312, and as amended
in the future.
HE, HIS, or HIM
Indicate the singular and plural number as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Township of West
Donegal.
LTEA
Local Tax Enabling Act, 53 P.S. § 6901 et seq.
and 53 P.S. §§ 6924.101 to 6924.312, as amended.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which any
compensation is received.
REGULATIONS
Regulations duly adopted by the Collector for administration
of the tax. To the extent allowed by law, including but not limited
to 1 Pa.C.S.A. § 1937, the Board of Supervisors intends
to incorporate future amendments to the regulations. If a court prohibits
such construction, the Board of Supervisors intends to incorporate
the regulations as they exist on the date of adoption of this article.
A copy of the regulations currently in force shall be available for
public inspection.
TAX
The tax imposed by this article.
TAXPAYER
Any individual on whom the tax is imposed.
TAX RETURN
A form prescribed by the Collector for reporting the amount
of any tax deducted from an employee or otherwise owed under this
article.
TAX YEAR
The period from January 1 to December 31.
TOWNSHIP
The Township of West Donegal, Lancaster County, Pennsylvania.