Unless otherwise expressly stated, the following terms
shall have, for the purposes of this article, the meanings indicated in this
section:
ASSOCIATION
A partnership, limited partnership, joint venture or any other form
of 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 an individual, 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 or foreign country or dependency.
DOMICILE
The place where one lives and has his or her permanent home and to
which he or she has the intention of returning whenever he or she 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 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. In the case of businesses or associations, the
domicile is the place considered as the center of business affairs and the
place where its functions are discharged.
[Amended 7-8-1997 by Ord. No. 246]
EARNED INCOME
Salaries, wages, commissions, bonuses, incentive payments, fees,
tips and other compensation received by 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; liability or
retirement or payments rising under workmen's 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.
EMPLOYEE
Any person who renders services to another for a financial consideration
or its equivalent, under an express or implied contract, and who is under
the control and direction of said other person, and shall include persons
employed on a temporary, provisional, casual or part-time basis.
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 OFFICERS
The person, official, public employee, private agency or firm designated
by resolution or ordinance of the Board of Supervisors of Antrim Township,
Franklin County, Pennsylvania, to collect and administer the tax on earned
income received and net profits earned, or any successor or agent so appointed.
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
An individual, partnership, association or other entity, domiciled
outside of the Township of Antrim, Franklin County, Pennsylvania.
PERSON or INDIVIDUAL
Every natural person. Whenever used in any clause prescribing and
imposing a penalty, the term "person" as applied to association shall mean
the partners or members thereof and, as applied to corporations, the officers
thereof.
POLITICAL SUBDIVISION
Any city, borough, town, Township or school district existing under
the laws of the Commonwealth of Pennsylvania as they shall be deemed subject
to this article by the laws of the Commonwealth of Pennsylvania.
RESIDENT
An individual, partnership, association or other entity, domiciled
in the Township of Antrim, Franklin County, Pennsylvania.
TAXPAYER
A person, whether an individual, partnership, association or any
other entity, required hereunder to file a return of earned income or net
profits, or to pay a tax thereon.
TOWNSHIP or TOWNSHIP OF ANTRIM or ANTRIM TOWNSHIP
The political subdivision or municipality within the corporate limits
of the Township of Antrim, Franklin County, Pennsylvania, which was incorporated
by the Commonwealth of Pennsylvania as the Township of Antrim, Franklin County,
Pennsylvania.