For the purpose of this article, the following phrases, words
and their derivation shall have the following meaning:
TAX or TAXES
The earned income tax and/or net profit tax from time to
time in effect within the Borough of Millvale.
TAXPAYER
A person, partnership, association, or any other entity,
required to file a return of earned income or net profits, or to pay
a tax thereon.
The Borough of Millvale shall not issue a municipal no-lien letter for any real estate owned individually, jointly or by the entireties by any taxpayer, unless the taxpayer meets one of the conditions set forth in §
278-46 below.