(A) Every person who has carried on or exercised business activity connected to a base of operations within the borough must file a mercantile and business privilege tax return, whether or not tax is due.
(B) Tax returns are filed at the business entity level. In the case of a partnership, for example, the partnership entity, rather than the individual partners, should file the tax return and pay the tax.
(1) Mercantile license tax. Wholesale and retail vendors or dealers in goods, wares and merchandise and operators of restaurants and other places where food or beverages are sold, are subject to the mercantile license tax.
(2) Business privilege tax. All other persons doing business within the borough (primarily service providers) are subject to the business privilege tax.
(Ord. 2015-5, passed 4-28-2015)