(A) Persons operating hotels, apartment houses, boarding houses, nursing homes, eldercare facilities, offices or commercial real property are subject to the business privilege tax. Gross receipts include rents, management fees, expense reimbursements (including utilities, insurance and taxes), commissions, common area maintenance charges, furnishing of meals, and charges for any other services rendered, and receipts connected to any business activity attributed to a base of operations in the borough.
(B) Persons holding real property who employ rental agents or a real estate management company to assist with the rental and/or management of the property are subject to the tax.
(C) Persons with a base of operations in the borough and operating buildings or other real property outside the borough must allocate receipts in accordance with § 36.055.
(D) Co-operatives and/or condominium associations may exclude from gross receipts membership dues received from unit owners so long as the receipts are not connected to services that could be in competition with a commercial business subject to the business privilege tax.
(Ord. 2015-5, passed 4-28-2015)