[Ord. 2008-01, 1/21/2008, Art. 1, § 101]
This Part, and any supplements and amendments thereto, shall be known and may be cited as the "Lower Mount Bethel Township Local Services Tax Ordinance."
[Ord. 2008-01, 1/21/2008, Art. 1, § 102]
This Part is enacted under the authority of the Pennsylvania Local Tax Enabling Act, 53 P.S. § 6901 et seq., as amended by Act 7 of 2007.
[Ord. 2008-01, 1/21/2008, Art. 1, § 103]
The following words and phrases, when used in this Part, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:
ACT 511
The Pennsylvania Local Tax Enabling Act, 53 P.S. § 6901 et seq., which was enacted on December 31, 1965, as amended.
COLLECTOR
The person or agency appointed from time to time by the Lower Mount Bethel Township Board of Supervisors to assess and collect the tax imposed and to administer the provisions of this Part.
EMPLOYER
Any individual, partnership, association, corporation, limited liability company, governmental body, agency or any other entity employing one or more persons on a salary, wage, commission, barter or other compensation basis, including a self-employed person.
FISCAL YEAR
The twelve-month period beginning January 1, and ending December 31, and each twelve-month period thereafter.
HE, HIS or HIM
Indicates the singular and plural as well as male, female and neuter gender.
INDIVIDUAL
Any person, male or female, over the age of 18 years, engaged in any occupation, trade or profession within the corporate limits of Lower Mount Bethel Township for any length of time in any given fiscal year.
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 Lower Mount Bethel Township for which compensation is charged or received, whether by means of salary, wages, commission, barter or fees for services rendered.
PRINCIPAL OCCUPATION
The occupation which provides an individual with his primary source of income.
RESERVE COMPONENT OF THE ARMED FORCES
The United States Army Reserve, United States Navy Reserve, United States Marine Corps Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.
TAX
The local services tax in the amount of $52 per individual per fiscal year levied by this Part.
TOWNSHIP
The area within the corporate limits of the Township of Lower Mount Bethel, Northampton County, Pennsylvania.
[Ord. 2008-01, 1/21/2008, Art. 1, § 104]
The provisions of Act 511, as amended by Act 222 of 2004 and Act 7 of 2007 are incorporated in this Part by reference, except as and where specifically and expressly provided otherwise.