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 MANAGER
The Borough Manager of the Borough of Walnutport.
BOROUGH OF WALNUTPORT
The area within the corporate limits within the Borough of
Walnutport (hereinafter "Borough" and/or "municipality").
EMPLOYER
Any individual, partnership, association, corporation, government
body, agency or other entity employing one or more persons on a salary,
wage, commission or other compensation basis, including a self-employed
person.
FISCAL YEAR
The period beginning January 1 and ending December 31 of
each year.
HE, HIS or HIM
Indicate the singular and plural number, as well as the male,
female and neuter gender.
INCOME
Includes "earned income" and "net profits" from whatever
sources within the political subdivision.
INDIVIDUAL
Any person, male or female, engaged in any occupation, trade
or profession within the corporate limits of the Borough of Walnutport.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed within the corporate limits of the Borough of Walnutport
for which compensation is charged or received, whether by means of
salary, wages, commissions or fees for services rendered.
TAX
Local service tax in the amount of $52 levied by this article.
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