The following words and phrases
when used in this Part shall have the meaning ascribed to them in
this section except where the context clearly indicates or requires
a different meaning:
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 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 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 case of businesses, or
associations, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
EARNED INCOME
Compensation as determined under § 303 of the Act
of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform Code of
1971," and regulations in 61 Pa.Code § 101.1 et seq., (relating
to personal income tax), not including, however, wages or compensation
paid to individuals on active military service. Employee business
expenses are allowable deductions as determined under Article III
of the Tax Reform Code of 1971, 72 P.S. § 7303. The amount
of any housing allowance provided to a member of the clergy shall
not be taxable as earned income.
EMPLOYEE
Any natural person domiciled in the Township of Ross or employed
therein upon whose earned income, as described in this section, a
tax is imposed by this Part.
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
Person, public employee or private agency designated by the
Township of Ross 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, determined under § 303
of the Act of March 4, 1971, P.L. 6, No. 2, known as the "Tax Reform
Code of 1971," 72 P.S. § 7303, and regulations in 61 Pa.Code
§ 101.1 et seq., (relating to personal income tax). The
term does not include income which is not paid for services provided
and which is in the nature of earnings from an investment. For taxpayers
engaged in the business, profession or activity of farming, the term
shall not include:
(1)
Any interest earnings generated from any monetary accounts or
investment instruments of the farming business.
(2)
Any gain on the sale of farm machinery.
(3)
Any gain on the sale of livestock held 12 months or more for
draft, breeding or dairy purposes.
(4)
Any gain on the sale of other capital assets of the farm.
RESIDENT
A person, partnership, association, or other entity domiciled
in the Township of Ross.
TAXPAYER
A person, partnership, association, or any other entity,
required hereunder to file a return of earned income or net profits,
or to pay a tax thereon.