[Amended 1-22-2007 by Ord. No. 9-2007]
Whether or not a person carries on a taxable activity within the meaning of the Business Privilege Tax Act is essentially a question of fact. In general, taxable activity includes any trade, business, profession, vocation, or commercial activity that is carried on in the City of Reading. The tax is imposed on any person who exercises the privilege of carrying on certain activities in the City of Reading and is measured by receipts attributable to the City of Reading.
A. Inter- and intrastate business. Doing business includes any trade, business, profession, vocation or commercial activity of an intrastate or interstate character.
B. Residence or domicile. A person who engages in a taxable activity in the City of Reading is subject to this tax, whether or not he is a resident, and whether or not he has a permanent place of business in the City of Reading.
C. Foreign corporations. A foreign corporation is subject to this tax if it carries on a taxable activity in the City of Reading, whether or not it is licensed to do business in Pennsylvania.