(A) Tax base. The tax is based on gross receipts attributable or allocable to doing business in the borough. To determine whether gross receipts are attributable to doing business in the borough, see § 36.055. Receipts from certain activities are excluded from taxation, see §§ 36.056 and 36.057.
(B) Tax rate. The business privilege tax and the mercantile license tax impose tax rates as set forth in §§ 36.001 through 36.011 and 36.025 through 36.035, and as may be changed from time to time by ordinance.