(A) All employers and self-employed persons residing or having their place of business outside the township, but who themselves or whose employees engage in an occupation within the township, are by virtue thereof bound by and are subject to the provisions, penalties, and regulations promulgated under this subchapter.
(B) Furthermore, any employee of a nonresident employer or any persons engaged in an occupation within the township may, for the purpose of this subchapter, be considered a self-employed person and, in the event the tax is not paid, the township shall have the option of proceeding against either the employer or the employee for the collection of the tax as hereinafter provided.
(Ord. 2007-7, passed 11-27-2007)