24 Pa. Stat. § 588.1
The following words and phrases, when used in this act, shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:
"Association." A partnership, limited partnership, or any other form of unincorporated enterprise, owned by two or more persons.
"Business." An enterprise, activity, profession, or undertaking of any nature conducted for profit or ordinarily conducted for profit, whether by an individual, partnership, association, or any other entity.
"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.
"Earnings." Salaries, wages, commissions and other compensation as defined in this act.
"Employer." An individual, partnership, association, corporation, governmental body or unit or agency, or any other entity employing 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 provision for all costs and expenses incurred in the conduct thereof, either paid or accrued in accordance with the accounting system used in such business, profession or enterprise, but without deduction of taxes based on income.
"Nonresident." An individual, partnership, association, or other entity domiciled outside the school district imposing a tax under this act. "Nonresident" as applied to employers shall mean an employer whose office is outside a school district imposing a tax under this act but within the Commonwealth of Pennsylvania.
"Person." A, natural person, partnership, corporation, fiduciary or association. When used in any section prescribing and imposing a penalty, the term "person" as applied to associations, shall mean the partners or members thereof, and as applied to corporations, the officers thereof.
"Resident." An individual, partnership, association, or other entity domiciled in the school district imposing a tax under this act. "Resident" as applied to employers shall mean an employer whose office is within a school district imposing a tax under this act.
"Salaries, wages, commissions and other compensation." Shall include salaries, wages, commissions, bonuses, incentive payments, fees and tips that may accrue or be received by an individual for services rendered, whether directly or through an agent and whether in cash or in property; but shall not include periodic payments for sick or disability benefits and those commonly recognized as old-age benefits, retirement pay, or pensions paid to persons retired from service after reaching a specific age or after a stated period of employment, nor public assistance or unemployment compensation payments, nor any wages or compensation paid by the United States to any person for active service in the Army, Navy or Air Force of the United States nor any bonus or additional compensation paid by the United States or the Commonwealth of Pennsylvania or any other state for such service.
"Taxpayer." A person, whether an individual, partnership, association, or any other entity, required hereunder to file a return of earnings or net profits, or to pay a tax thereon.
"Tax Year." The calendar year which is the fiscal year of a school district imposing a tax under this act, and the year for which a tax is levied under this act.
"Treasurer." The school treasurer of a school district imposing a tax under this act.
The singular shall include the plural, and the masculine shall include the feminine and the neuter.
24 P.S. § 588.1