All employers and self-employed individuals residing or having, their place of business outside Marysville Borough but who engage in any occupation within Marysville Borough do by virtue thereof agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this Part with the same force and effect as though they were residents of Marysville Borough. Further, any individual engaged in an occupation within Marysville Borough and an employee of a nonresident employer may for the purpose of this Part be considered a self-employed person and, in the event this tax is not paid, the Borough shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
(Ord. 565, 12/12/2005)