All employers and self-employed individuals residing or having their place of business outside of the borough but who perform services of any type or kind, or engage in any occupation or profession within the borough do, by virtue thereof, agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this subchapter with the same force and effect as though they were residents of the borough. Further, any individual engaged in an occupation within the borough, and an employee of a nonresident employer, may, for the purpose of this subchapter, be considered a self-employed person, and in the event this tax is not paid, the borough shall have the option of proceeding against either the employer or employee for the collection of this tax as hereinafter provided.
(Ord. 215, passed 2-7-2005)