Each employer within the borough as well as those employers situated outside the borough but who engage in business within the borough, is hereby charged with the duty of collecting from each of his, her or its employees engaged by him, her or it and performing for him, her or it within the borough the said tax of $52 per annum and making a return payment thereof to the Collector. Further, each employer is hereby authorized to deduct this tax from each employee in his, her or its employ, whether said employee is paid by salary, wages or commission, and whether or not part or all such services are performed within the borough.
(Ord. 215, passed 2-7-2005)