Unless otherwise expressly stated, the following terms shall have,
for the purpose of this article, the meanings respectively herein
indicated.
ASSOCIATION
A partnership, limited partnership or any other form of unincorporated
enterprise, owned by two or more persons.
BUSINESS
Includes any enterprise activity, profession or undertaking
of any nature conducted for profit or ordinarily conducted for profit,
whether by an individual, copartnership, association or other entity.
CORPORATION
Any corporation or joint stock association organized under
the laws of the United States of America, the Commonwealth of Pennsylvania,
or any other states, territory or foreign country or dependency.
EMPLOYER
Any individual, copartnership, association, corporation,
governmental body or unit or agency or any other entity who or which
employs 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 provisions for all costs and expenses incurred
in the conduct thereof, either paid or occurred in accordance with
the accounting system used, and without deductions of taxes based
upon income.
NONRESIDENT
An individual, copartnership, association or other entity
domiciled outside the Township of West Pike Run.
PERSON
Includes natural person, copartnership, association, corporation,
firm or fiduciary 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,
shall mean the officers thereof.
RESIDENTS
An individual, copartnership, association or other entity
domiciled in the Township of West Pike Run.
TAXPAYER
A person, whether an individual, copartnership, association
or other entity, required hereunder to file a return on earnings or
net profits or to pay a tax thereon.