All employers and self-employed individuals residing or having their place of business outside the Borough, but who perform services of any kind or type, 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 article, 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 non-resident employer may, for the purpose of this article, be considered a self-employed person, and in the event this tax is not paid, the Borough shall have the option of proceeding against the employer or employee for the collection of this tax as hereinafter provided.
(Ord. 1502. Passed 2-16-76.)