Individuals or entities conducting business in the borough are required to comply with the borough’s business privilege tax and mercantile license tax provisions, referred to collectively herein as the “tax provisions” and to pay a business privilege and/or mercantile tax to the borough. These regulations provide a formal interpretation of the tax provisions and shall be construed, whenever possible, to be consistent with the tax provisions. In the event that these regulations are inconsistent with the tax provisions, the provisions of the tax provisions shall prevail.
(Ord. 2015-5, passed 4-28-2015)