Definitions

Act 511 of 1965, § 701, under LOCAL TAX ENABLING ACT, THE.

Act 511 of 1965, § 701

Section 701. Definitions.--As used in this chapter:

"Business entity" means 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.

"Employer" means a person, business entity or other entity, including the Commonwealth, its political subdivisions and instrumentalities and public authorities, employing one or more persons for a salary, wage, commission or other compensation.

"Private agency" means a business entity or person appointed as a tax collector by a political subdivision.

(701 added July 2, 2008, P.L.197, No.32)