Any professional who maintains a base of operations in the borough, except as an employee of another, is subject to tax on his or her entire gross receipts regardless of the location of his or her client, except for receipts allocated or apportioned in accordance with §§ 36.050 through 36.057 of these regulations.
(A) Example 1: physicians. A physician with a base of operations in the borough, who also renders services at a hospital or other location outside of the borough, must clearly demonstrate that the other location constitutes a base of operations, in order to attribute receipts thereto. If the only base of operations is in the borough, all gross receipts will be attributed to the borough.
(B) Example 2: attorneys. An attorney-client relationship may be equivalent to an agent- principal relationship. Accordingly, an attorney may exclude that portion of the receipts from legal services which are distributed directly to or on behalf of a client, such as the distribution of funds recovered in a lawsuit, the sale of real estate, or the proceeds in a collection matter, but only in accordance with the provisions of § 36.076.
(Ord. 2015-5, passed 4-28-2015)