As used in this article, the following terms shall have the
meanings indicated:
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.
CORPORATION
A corporation or joint-stock association 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/her permanent home
and to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily a "domicile." "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. In
the case of businesses or associations, "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 received by services a person or
his or her 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.
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.
INCOME TAX OFFICER or OFFICER
The person, public employee or private agency designated
by the governing body to collect and administer the tax on earned
income and net profits.
NET PROFITS
The net income from the operation of a 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 but without deduction
of taxes based on income.
NONRESIDENT
A person, partnership, association or other entity domiciled
outside the taxing district.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
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.
The tax imposed herein shall not be levied on the net profits
of any person, institution or organization as to whom it is beyond
the power of the Borough Council to impose said tax under the Constitution
of the United States of America or Constitution and laws of the Commonwealth
of Pennsylvania.