Persons with a base of operations in the borough, who repair, alter or improve tangible personal property are required to include total customer charges in gross receipts without deduction of materials or costs of any kind. This provision applies regardless of whether or not there is a markup of the costs to the customer. Gross receipts from work performed outside the borough are included in the tax base unless they may be excluded through allocation or apportionment as provided in these regulations.
(Ord. 2015-5, passed 4-28-2015)