The purpose and intent of the tax imposed under this chapter is to raise revenues and diversify the Borough’s tax base. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the sales of alcoholic beverages clearly fall within an exemption defined in this chapter. Any and all revenues resulting from the imposition and collection of the tax shall be allocated to the General Fund. (Ord. 2004-14 § 2, 2004. 2004 Code § 3.59.010.)