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 or her employees engaged by him or her and performing for him or her within the borough the said tax of $10 per annum and making a return and payment thereof to the Tax Collector. Further, each employer is hereby authorized to deduct this tax from each employee in his or her 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. 42-1967, passed 3-6-1967)