Unless otherwise expressly stated, the following terms shall have,
for the purpose of this article, the meanings ascribed to them in
this section.
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 located within Coolbaugh Township.
CORPORATION
A corporation or joint stock association located within Coolbaugh
Township, 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 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 place in which a man has voluntarily
fixed the habitation of himself and his family, 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. In the area of a business or association, 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 earned by resident or nonresidents
employed within Coolbaugh Township, received by a person or his 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 made 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.
EARNED INCOME TAX COLLECTOR
A person, public employee or private agency designated by
the Supervisors of Coolbaugh Township to collect and administer the
tax on earned income and net profits imposed by Coolbaugh Township.
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.
NET PROFITS
The net income from the operation of the 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, without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside of Coolbaugh Township.
RESIDENT
A person, partnership, association or other entity domiciled
in Coolbaugh Township.
TAXPAYER
A person, partnership, association or other entity required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.