53 Pa. Stat. § 6924.402
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:
"Earned income tax." A tax on earned income and net profits levied under this act or a tax on earned income and net profits levied under the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1), known as the Taxpayer Relief Act.
"Election officials." The county board of elections of a county.
"Governing body." A city council, borough council, incorporated town council, board of township commissioners, board of township supervisors, a governing council of a home rule municipality or optional plan municipality, a governing council of any similar general purpose unit of government which may hereafter be created by statute or a board of school directors of a school district.
"Income tax." An earned income tax or a personal income tax imposed under this chapter.
"Occupation tax." A tax based upon an assessed valuation of a particular trade, occupation or profession. The term includes a tax imposed on a flat rate on all trades, occupations or professions. The term does not include a tax upon persons employed in a taxing district, commonly known as an occupational privilege tax.
"Personal income tax." A tax on income enumerated under section 303 of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, as determined by the Department of Revenue, subject to any correction or fraud, evasion or error as finally determined by the Commonwealth and levied pursuant to the act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1), known as the Taxpayer Relief Act.
"Political subdivision." Any city, borough, incorporated town, township or school district.
"Taxpayer Relief Act." The act of June 27, 2006 (1st Sp.Sess., P.L. 1873, No. 1), known as the Taxpayer Relief Act.
53 P.S. § 6924.402