All employers and self-employed individuals residing or having their place of business outside the township but who engage in any occupation within the township, do by virtue thereof agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this subchapter with the same force and effect as though they were residents of the township. Further, any individual engaged in an occupation within the township and an employee of a nonresident employer may for the purpose of this subchapter be considered a self-employed person and in the event this tax is not paid, the collector shall have the option of proceeding against either the employer or employee for collection of this tax as hereinafter provided.
(Ord. 2-2014, passed 6-3-2014)