The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section, except where the
context or language clearly indicates or requires a different meaning.
BOROUGH
The Borough of Adamstown, Lancaster and Berks Counties, Pennsylvania.
COLLECTOR
The person or agency appointed from time to time by Council
to assess and collect the tax imposed under and to administer the
provisions of this article.
COMPENSATION
Salaries, wages, commissions, tips, bonuses, fees or any
other payment or income.
COUNCIL
The governing body of the Borough.
EMPLOYEE
An individual paid compensation by an employer to perform
work or services 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 Borough,
employing one or more individuals engaged in any occupation, other
than domestic servants.
ENABLING ACT
The Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
and as amended in the future.
HE, HIS or HIM
Indicates the singular and plural number as well as male,
female and neuter gender.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Adamstown.
LTEA
Local Tax Enabling Act, 53 P.S. § 6901 et seq.,
as amended.
OCCUPATION
Any livelihood, job, trade, profession, business or enterprise
of any kind, including services, domestic or other, for which any
compensation is received.
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, Council intends to incorporate future
amendments to the regulations. If a court prohibits such construction,
Council 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.
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.
TAXPAYER
Any individual on whom the tax is imposed.