Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2263.1. Foreign casualty and insurance companies;  definitions

(1) “Municipality” means a city, borough, town or township.

(2) “County” means any county having a police force separate and distinct from the police forces of the municipalities situate within the county.

(3) “Participating Municipality” means a municipality in which provision is made, through a Municipal Employes’ Retirement Fund, a Police Pension, or Retirement Fund, or a Pension Annuity Contract, for the payment of pension, retirement, or disability benefits to the policemen employed by such municipality, or to the dependents of such policemen.

(4) “Participating County” means a county in which provision is made, through a Municipal Employes’ Retirement Fund, a Police Pension or Retirement Fund, or a Pension Annuity Contract, for the payment of pension, retirement, or disability benefits to the policemen employed by such county, or to the dependents of such policemen.

(5) “Municipal Employes’ Retirement Fund” means any pension or retirement fund established by a municipality or county to provide pension, retirement, or disability benefits to the policemen employed by such municipality or county, or to dependents of such policemen, including components of the retirement system provided for by the act, approved the fourth day of June, one thousand nine hundred forty-three (Pamphlet Laws eight hundred eighty-six), and amendments thereto.  1

(6) “Police Pension Fund” means any pension, or retirement fund, established in any municipality or county, and duly approved and recognized as such, by the council, commissioners, or supervisors, as the case may be, of the municipality or county to provide pension, retirement, or disability benefits to the policemen employed by such municipality or county, or to the dependents of such policemen.

(7) “Pension Annuity Contract” means any contract made by a municipality or county, or any Municipal Employes' Retirement Fund, or Police Pension Fund, of a municipality or county with an insurance or other authorized company, to provide pension, retirement, or disability benefits to the policemen employed by such municipality or county, or death benefits to the beneficiaries designated by such policemen.  The municipality shall be the owner of all rights under the contract, except the rights to designate the beneficiary, to change the beneficiary, and to receive the death pension and retirement benefits thereunder.  When the employment of any policeman is terminated other than by death or retirement, the municipality shall apply the value of such contract to provide for the policeman death pension, retirement or disability benefits in accordance with the terms and conditions of the contract.

(8) “Number of policemen,” whether of a participating municipality of a participating county, or of the Pennsylvania State Police, means the average number of policemen employed by any such municipality, county, or in the Pennsylvania State Police, as the case may be, during the year preceding the receipt of the tax by the Commonwealth, and in the case of a municipality receiving police protection from another municipality pursuant to a contract, shall mean one policeman irrespective of the number of policemen required to give such police protection pursuant to the contract.

(9) “Policeman” means a full time paid policeman or policewoman working not less than forty hours per week at a definite salary.