As used in this Part, the following words and phrases shall
have the meanings prescribed to them in this section, except where
the context or language clearly indicates or requires a different
meaning:
BOROUGH
The Borough of Aspinwall.
BOROUGH COUNCIL
The Council of the Borough of Aspinwall.
BUSINESS, TRADES, OCCUPATIONS, PROFESSIONS AND OTHER COMMERCIAL
ACTIVITY
Any activity carried on or exercised for gain, or profit,
or otherwise in the Borough, including, but not limited to: the sale
of merchandise or other personalty and/or realty; the performance
of a service; and the rental of personalty or realty. This definition
shall not include the following: (1) employees or agencies of the
government of the United States of America, Commonwealth of Pennsylvania,
County of Allegheny, Borough or similar political subdivision or governmental
entity; and (2) non-profit corporations or associations organized
solely and exclusively for religious, educational or charitable purposes
and not conducting any type of regular or established business which
competes commercially with any other person subject to the tax.
CALENDAR YEAR (TAX YEAR)
The twelve-month period beginning the first day of January.
COLLECTOR
The person, persons, public or private agency, association
and/or corporate entity designated by the Borough Council to collect
the tax and to carry out and administer the provisions of this Part.
PERSON
Any individual, partnership, limited partnership, association
or corporation.
SERVICE
Any act or instance of helping or benefiting another for
a consideration.
TAX
The tax imposed by this Part.
TAXPAYER
Any person liable for the tax levied by this Part.
Ord. 1006, 12/30/2004, § 1
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