![]() ![]() “Control” includes the power of revocation. (h) “Substantial Owner of a Trust.” Any person who, as grantor, retains substantial dominion and control over the trust property or income. (g) “Resident.” Any person who is domiciled in the School District of Philadelphia on or after December 1, 1967. (f) “Tax Year.” Shall mean the twelve-month period from January 1 to December 31. ![]() (e) “Person.” A natural person who is beneficially entitled to income. Such costs and expenses shall not include any taxes based upon income. (d) “Net Income.” The net taxable income of any person subject to the provisions of this tax shall be determined after deduction for all allocable and reasonable costs and expenses paid in the production of income. (c) “He/Him/His” is the generic use of these words and does not pertain to a particular gender. Philadelphia, also known as the Revenue Commissioner of the City of Philadelphia. (b) “Collector.” The Commissioner of School Revenue of the School District of (a) “Board.” The Board of Education of the School District of Philadelphia. Ordinance of City Council, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: The following words and phrases, when used in the Enabling Act and the implementing
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