53 Pa. Stat. § 6924.501
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Article XIII tax officer." The tax officer authorized by a political subdivision to collect income taxes levied prior to January 1, 2012.
"Business." An enterprise, activity, profession or any other undertaking of an unincorporated nature conducted for profit or ordinarily conducted for profit whether by a person, partnership, association or any other entity.
"Business entity." A sole proprietorship, corporation, joint-stock association or company, partnership, limited partnership, limited liability company, association, business trust, syndicate or other commercial or professional activity organized under the laws of this Commonwealth or any other jurisdiction.
"Certified public accountant" or "public accountant." A certified public accountant, public accountant or firm, as provided for in the act of May 26, 1947 (P.L. 318, No. 140), known as the CPA Law.
"Claim." A written demand for payment made by a tax officer or tax collection district for income taxes collected by another tax officer or tax collection district.
"Corporation." A corporation or joint-stock association organized under the laws of the United States, the Commonwealth of Pennsylvania or any other state, territory, foreign country or dependency. The term shall include an entity which is classified as a corporation for Federal income tax purposes.
"Current year." The calendar year for which the tax is levied.
"Department." The Department of Community and Economic Development of the Commonwealth.
"Domicile." The place where a person lives and has a permanent home and to which the person has the intention of returning whenever absent. Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory. Domicile is the voluntarily fixed place of habitation of a person, not for a mere special or limited purpose, but with the present intention of making a permanent home, until some event occurs to induce the person to adopt some other permanent home. In the case of a business, domicile is that place considered as the center of business affairs and the place where its functions are discharged.
"Earned income." The compensation as required to be reported to or as determined by the Department of Revenue under section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section subject to the following:
"Earned income and net profits tax." The tax levied by a political subdivision on earned income and net profits.
"Effective income tax rate." The actual tax rate levied by a political subdivision on a taxpayer based on the total of all income taxes imposed under this act and all other acts, adjusted under section 311.
"Effective local services tax rate." The actual local services tax rate levied by a political subdivision on taxpayers based on the total of all local services taxes imposed under this act and all other acts, adjusted under section 311.
"Employer." A person, business entity or other entity, employing one or more persons for a salary, wage, commission or other compensation. The term includes the Commonwealth, a political subdivision and an instrumentality or public authority of either. For purposes of penalties under this chapter, the term includes a corporate officer.
"Farming." Includes all activities that are farming for purposes of section 325 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971.
"Income tax." Except as set forth in section 511(b), an earned income and net profits tax, personal income tax or other tax that is assessed on the income of a taxpayer levied by a political subdivision under the authority of this act or any other act.
"Joint tax collection committee." An entity formed by two or more tax collection committees for the purpose of income tax collection in more than one tax collection district.
"Local services tax." A tax on individuals for the privilege of engaging in an occupation that is levied, assessed and collected only by the political subdivision of the taxpayer's place of employment under the authority of this act or any other act.
"Municipality." A city of the second class, city of the second class A, city of the third class, borough, town, township of the first class or township of the second class.
"Net profits." The net income from the operation of a business, other than a corporation, as required to be reported to or as determined by the Department of Revenue under section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, and rules and regulations promulgated under that section. The term does not include income under any of the following paragraphs:
"Nonresident." A person or business domiciled outside the political subdivision levying the tax and performing services within the political subdivision levying the tax for at least 90 or more consecutive days.
"Nonresident tax." An income tax levied by a municipality on a nonresident who has performed services within the political subdivision levying the tax for at least 90 or more consecutive days.
"Official register." The part of the tax register that includes withholding tax rates as provided in section 511(a)(3).
"Person." A natural person.
"Political subdivision." A city of the second class, city of the second class A, city of the third class, borough, town, township of the first class, township of the second class, school district of the first class A, school district of the second class, school district of the third class, school district of the fourth class or municipal authority.
"Preceding year." The calendar year before the current year.
"Private agency." A business entity or person appointed as a tax officer by a tax collection committee.
"Public agency." Any and all public bodies, authorities, agencies, instrumentalities, political subdivisions, intermediate units, councils, boards, commissions or similar governmental entities.
"Resident." A person or business domiciled in the political subdivision levying the tax.
"Resident tax." An income tax levied by:
"Resident tax officer." The tax officer administering and collecting income taxes for the tax collection district in which a taxpayer is domiciled.
"Succeeding year." The calendar year following the current year.
"Tax bureau." A public nonprofit entity established for the administration and collection of taxes.
"Tax collection committee." The committee established to govern each tax collection district for the purpose of income tax collection. The term shall include a joint tax collection committee.
"Tax collection district." A tax collection district established under section 504.
"Tax officer." A political subdivision, public employee, tax bureau, county, except a county of the first class, or private agency which administers and collects income taxes for one or more tax collection districts. Unless otherwise specifically provided, for purposes of the obligations of an employer, the term shall mean the tax officer for the tax collection district within which the employer is located, or, if an employer maintains workplaces in more than one district, the tax officer for each such district with respect to employees principally employed therein.
"Tax records." Tax returns, supporting schedules, correspondence with auditors or taxpayers, account books and other documents, including electronic records, obtained or created by the tax officer to administer or collect a tax under this act. The term includes documents required by section 509(e). The term "electronic records" includes data and information inscribed on a tangible medium or stored in an electronic or other medium and which is retrievable in perceivable form.
"Tax register." A database of all county, municipal and school tax rates available on the Internet as provided in section 511(a)(1).
"Taxable income." Includes:
"Taxpayer." A person or business required under this act to file a return of an income tax or to pay an income tax. The term includes a person or business that filed a return of taxable income during the prior year but that had no taxable income during the current year and was required by the tax collector to file a final return indicating why the person or business no longer has taxable income. The term does not include a person or business with no taxable income, which person or business shall not be required to file a return of income or to pay an income tax under this act.
"Withholding tax." An income tax or a local services tax levied by a political subdivision under the authority of this act or any other act, or any other tax levied by a municipality or school district for which employer withholding may be required under this act or any other act.
53 P.S. § 6924.501