The following words and phrases, when used in this article, shall
have the meanings 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 form of
unincorporated enterprise owned by two or more persons.
BUSINESS
An enterprise, activity, profession or undertaking of any
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 State of Pennsylvania, or any other
state, territory, foreign country or dependency.
EARNINGS
Salaries, wages, commissions and other compensation, as defined
in this article.
EMPLOYER
An individual, partnership, association, corporation, governmental
body or unit or agency, or any other entity employing one or more
persons on a salary, wage, commission or other compensation basis.
NET PROFITS
The net gain from the operation of a business, profession
or enterprise, after provision for all costs and expenses incurred
in the conduct thereof, either paid or accrued in accordance with
the accounting system used in such business, profession or enterprise,
but without deduction of taxes based on income.
NONRESIDENT
An individual, partnership, association or other entity domiciled
outside the Borough of Verona.
PERSON
A natural person, partnership, corporation, fiduciary or
association. Whenever used in any section prescribing and imposing
a penalty, the term "person," as applied to association, shall mean
the partners or members thereof, and as applied to corporation, the
officers thereof.
RESIDENT
An individual, partnership, association or other entity domiciled
in the Borough of Verona.
SALARIES, WAGES, COMMISSIONS AND OTHER COMPENSATION
Salaries, wages, commissions, bonuses, incentive payments,
fees and tips that may accrue or be received by an individual for
services rendered, whether directly or through an agent and whether
in cash or in property, but shall not include periodic payments for
sick or disability benefits, nor any regular salary, wages, commissions
and other compensation received from an employer during a period of
sickness or disability by virtue of the employee's contract or
employment, and those 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, nor public
assistance or unemployment compensation payments, nor any wages or
compensation paid by the United States to any person for active service
in the Army, Navy or Air Force of the United States, nor any bonus
or additional compensation paid by the United States or the Commonwealth
of Pennsylvania or any other state for such service.
TAXPAYER
A person, whether an individual, partnership, association
or any other entity, required hereunder to file a return of earnings
or net profits or to pay a tax thereon.