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:
ADMINISTRATOR
The Administrative Assistant for the Borough under whose
direction this tax shall be enforced.
BOROUGH
Kenhorst Borough, Berks County, Pennsylvania.
EMPLOYER
An individual, partnership, association, corporation, governmental
body, agency or other entity employing one or more persons on a salary,
commission or other compensation basis, including a self-employed
person.
HE, HIS or HIM
The singular and plural number, as well as male, female and
neuter gender.
INDIVIDUAL
Any person, male or female, who attains or is over the age
of 18 years after the effective date of this article, and is engaged
in any occupation, trade or profession of any nature, type or kind
whatsoever, resides within the corporate limits of the Borough of
Kenhorst, whether in the employ of another or self-employed, during
any fiscal year.
OCCUPATION
Any trade, profession, business or undertaking of any type,
kind or character, including services, domestic or other, carried
on or performed either within the corporate limits of the Borough
of Kenhorst or outside the corporate limits of the Borough of Kenhorst
for which compensation is charged or received by means of salary,
wages, commissions or fees for services rendered.
TAX
The flat rate occupation tax levied by this article.
TAX COLLECTOR
The person or agency designated by the Borough of Kenhorst
to collect the tax.
YEAR
The fiscal year beginning January 1 and ending December 31
of each fiscal year.
For general revenue purposes, a tax is hereby levied upon individuals
engaged in an occupation and residing within the corporate limits
of the Borough during the year beginning January 1, 1994, and during
each year thereafter. Each individual who engaged in an occupation
for any length of time during any year shall pay a flat rate tax in
the amount of $10 in accordance with the provisions of this article.
This tax is in addition to all other taxes of any kind or nature levied
by the Borough.