(A) A contractor or subcontractor with a base of operations in the borough, in the business of erecting buildings, or altering, repairing or improving real property, or any other construction, installation or demolition work, shall include in gross receipts all receipts derived from the performance of such contract. In the case of a general contractor, prime contractor or subcontractor, no deduction or exclusion from gross receipts is allowed for amounts paid for materials, suppliers and/or subcontractors.
(B) Contractors must include in gross receipts 100% of receipts from work in the state that is connected to a base of operations in the borough. Gross receipts from work performed outside of the state may be apportioned in accordance with § 36.057.
(C) No exclusion or deduction from gross receipts is allowed for receipts attributed from contracts that involve the use of a job-site trailer unless such trailer qualifies as a base of operations as specifically provided under § 36.051 (definition of base of operations).
(Ord. 2015-5, passed 4-28-2015)