(A) Every person engaging in a business, trade, occupation or profession, hereinafter listed, in the borough and maintaining a place, office or establishment within the borough for the conduct of said business, trade, occupation or profession shall pay a business privilege tax at the rate of 1.575 mills on his or her gross receipts derived from all services rendered to clients, patients and customers.
(B) Every person engaging in a business, trade, occupation or profession, hereinafter listed, in the borough and maintaining no place, office or establishment within said borough for the conduct of said business, trade, occupation or profession shall pay a business privilege tax at the rate of 1.575 mills on his or her gross receipts derived from all services rendered within the borough to clients, patients and customers.
(C) The businesses, trades, occupations and professions above referred to are as follows: printers, lithographers; processors; laundry operators, launderette operators; warehousemen; upholsterers; doctors; lawyers; dentists; engineers; architects; chemists; chiropractors; chiropodists; certified public accountants; public accountants; real estate brokers; cleaning, pressing and dyeing establishment operators; shoe repair shop operators; tailors; dressmakers; electrical, plastering, bricklaying, carpentry, heating, ventilating, plumbing and painting contractors; contractors engaged in the classes of heavy buildings or other construction of any kind or in the alteration, maintenance or repair thereof; truckers, hauling contractors; repairers of electrical, electronic or automotive machinery or equipment or other machinery and equipment and other wares and merchandise; and all other businesses, trades, occupations and professions in which there is offered any service or services to the general public or a limited number thereof.
(2006 Code, § 24-504) (Ord. 77-5, passed 12-27-1979, § 4; Ord. 90-13, passed 12-20-1990, Art. II; Ord. 91-3, passed 4-1-1991, Art. II; Ord. 93-12, passed 1-3-1994, Art. II) Penalty, see § 36.999