The following words and phrases, when used in this article, shall
have the meanings ascribed to them in this section unless the context
clearly indicates a different meaning:
BOROUGH
The Borough of Chester Heights, Delaware County, Pennsylvania.
BUSINESS, TRADES, OCCUPATIONS, AND PROFESSIONS
Those enterprises engaged in by hotel operators, motel operators,
apartment and rooming house operators, warehouse operators, florists,
taxidermists, therapists, physicians, surgeons, osteopaths, podiatrists,
chiropractors, optometrists, pharmacists, lawyers, dentists, engineers,
architects, agents, brokers, beauty shop operators, printers, lithographers,
processors, hotel operations, gasoline and/or food operators, restaurants,
certified public accountants, motel operators, warehousemen, upholsters,
doctors, lawyers, dentists, engineers, architects, chemists, chiropractors,
chiropodists, morticians, certified public accountants, public accountants,
promoters, factors, real estate brokers, barbershop operators, cleaning,
pressing and dyeing establishment operators, laundry and launderette
operators, shoe repair shop operators, tailors, seamstresses, electrical,
plastering, bricklaying, carpentry, heat, ventilation, plumbing and
painting contractors, contractors engaged in the class of heavy building
or other construction of any kind or in the alteration, maintenance
or repair thereof, repairers of electrical, electronic, and automotive
machinery or equipment or other machinery and equipment and other
wares and merchandise; and all other businesses, trades, occupations
and professions in which there are offered any goods or services to
the general public or a limited number thereof.
GROSS RECEIPTS
The receipts garnered by the business during the prior yearly
calendar period, January 1 to December 31. In the cases of a new business
or a business not completing a full year of business during the prior
calendar year, gross receipts should be determined by taking the gross
receipts garnered while in business the prior year divided by the
number of months in business times 12.
NEW BUSINESS
Any business which has opened for operation during a tax
year beginning after January 1, 2023. The business shall calculate
their potential gross receipts for that period by multiplying their
first full month of gross receipts times the number of months that
are remaining in that first calendar year.
PERSON
Any individual, partnership, limited partnership, association,
or corporation.
SERVICE
Any act or instance of helping or benefiting another for
a consideration.
TAX COLLECTOR
The elected official or agency hired to collect the business
privilege tax on behalf of Chester Heights Borough.
TAX YEAR
The twelve-month period beginning the first day of January.