Each employer within the Borough, as well as those employers situated outside the Borough, is hereby charged with the duty of collecting from each of his employees engaged by him and performing for him within the Borough, the tax of ten dollars ($10.00) per annum, and making a return and payment thereof to the Collector. Further, each employer is hereby authorized to deduct this tax from each employee in his employ, whether the employee is paid by salary, wages, commissions, fees or any other compensation basis, and whether or not part or all of such services are performed within the Borough.
(Ord. 1502. Passed 2-16-76.)