Unless otherwise expressly stated, the following words
and phrases shall be construed throughout this article to have the
meanings indicated in this section:
ASSOCIATION
A partnership, limited partnership or any other 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 taxpayer, is permanent
rather than transitory. Domicile is the place 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
Salaries, wages, commission, bonuses, incentive payments,
fees, tips and other compensation 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 workmen's compensation acts, occupational disease
acts and similar legislation, or payments commonly recognized as old
age benefits, retirement pay or pension 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 a governmental agency or payments to
reimburse expenses or payments made by 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 or OFFICER
Person, public employee or private agency designated by the
Supervisors of Franconia Township to collect and administer the tax
on earned income and net profits.
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 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 of Franconia Township.
RESIDENT
A person, partnership, association or other entity domiciled
in Franconia Township.
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.