The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, unless the context
clearly indicates a different meaning:
COLLECTOR
The person or persons appointed by this article or by subsequent
enactment of the governing body to collect the tax imposed by this
article.
COMPENSATION
Salary, wages, commissions, tips, bonuses, fees, or any other
payment or income.
EMPLOYEE
An individual paid compensation by an employer to perform
an occupation 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 taxing authority,
employing one or more individuals engaged in an occupation.
ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
and as amended in the future.
OCCUPATION
Any work, job, activity, livelihood, trade, profession, business
or enterprise of any kind, including services, domestic or other,
for which any compensation is received. A person may have more than
one occupation.
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 governing body intends to incorporate
future amendments to the regulations. If a court prohibits such construction,
the governing body 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.