Borough of Bridgeport, PA
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2023-06-27
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Part II, General Legislation
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Chapter 506 Taxation
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Article III Earned Income Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Auditor
- Ch 9 Authorities, Municipal
- Ch 14 Cease and Desist Orders
- Ch 30 Elected Officials
- Ch 37 Firemen's Relief Association
- Ch 40 Human Relations
- Ch 51 Manager, Borough
- Ch 60 Official Language
- Ch 72 Pensions
- Ch 78 Personnel Policies
- Ch 83 Planning Committee
- Ch 89 Police Department
- Ch 106 Salaries and Compensation
- Ch 111 Secretary, Borough
- Part II, General Legislation
- Ch 130 Adult Entertainment
- Ch 137 Air Pollution Control
- Ch 142 Alarm Systems
- Ch 146 Alcoholic Beverages
- Ch 151 Amusement Devices
- Ch 155 Animals
- Ch 168 Brush, Grass and Weeds
- Ch 184 Carnivals
- Ch 200 Construction Codes, Uniform
- Ch 205 Construction Sites
- Ch 212 Contractors, Licensing of
- Ch 218 Curfew for Minors
- Ch 236 Dumps and Dumping
- Ch 240 Electrical Standards
- Ch 257 Fingerprinting
- Ch 263 Firearms and Other Weapons
- Ch 269 Fire Insurance Proceeds
- Ch 275 Fire Prevention
- Ch 284 Fireworks
- Ch 293 Gasoline and Fuel Pumps
- Ch 302 Health and Sanitation
- Ch 311 (Reserved)
- Ch 318 Junkyards and Automobile Graveyards
- Ch 320 Local Revitalization Tax Assistance
- Ch 330 Licensed Occupations
- Ch 331 Licenses, Permits and General Business Regulations
- Ch 335 Littering
- Ch 339 Loitering
- Ch 347 Municipal Claims and Liens
- Ch 353 Noise
- Ch 361 Numbering of Buildings
- Ch 368 Oil-Burning Equipment
- Ch 375 Parks and Recreation Areas
- Ch 382 Peace and Good Order
- Ch 387 Peddling and Soliciting
- Ch 399 Poles
- Ch 401 Portable Storage Units
- Ch 405 Property Maintenance
- Ch 413 Railroads
- Ch 425 Rental Property
- Ch 437 Sewage Holding Tanks
- Ch 442 Sewers
- Ch 449 Signs, Election
- Ch 458 Smoking
- Ch 463 Snow and Ice Removal
- Ch 470 Solid Waste
- Ch 485 Streets and Sidewalks
- Ch 495 Subdivision and Land Development
- Ch 502 Swimming Pools
- Ch 506 Taxation
- Ch 506 Art III Earned Income Tax
- § 506-18 Imposition of tax.
- § 506-19 Administration.
- § 506-20 Interest.
- § 506-21 through § 506-26. (Reserved)
- Ch 515 Transit-Oriented Development Zoning District
- Ch 517 Trees and Shrubbery; Aerial Spraying
- Ch 528 Vehicles, Abandoned
- Ch 535 Vehicles and Traffic
- Ch 544 Water
- Ch 560 Zoning
- Appendix
- Ch A580 Street Ordinances
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
The Borough of Bridgeport adopts the provisions of Article XI-D
of the Tax Reform Code of 1971[1] and imposes an earned income tax as authorized under that
article subject to the rate limitations therein. The tax imposed under
this section shall be at the rate of 1%.
[1]
Editor’s Note: See 72 P.S. § 8101-D et seq.
The tax imposed under § 506-18 and all applicable interest and penalties shall be administered, collected and enforced under the Act of December 31, 1965 (P.L. 1257, No. 511, as amended, known as "The Local Tax Enabling Act"[1]; provided, that if the correct amount of the tax is not
paid by the last date prescribed for timely payment, the Borough of
Bridgeport, pursuant to Section 1102-D of the Tax Reform Code of 1971
(72 P.S. § 8102-D), authorizes and directs the Department
of Revenue of the Commonwealth of Pennsylvania to determine, collect
and enforce the tax, interest and penalties.
[1]
Editor’s Note: See 53 P.S. § 6924.101 et seq.
Any tax imposed under Section 506-18 that is not paid by the date the tax is due shall bear interest as prescribed for interest on delinquent municipal claims under the Act of May 16, 1923 (P.L. 207, No. 153) (53 P.S. § 7101 et seq.), as amended, known as "The Municipal Claims and Tax Liens Act." The interest rate shall be the lesser of the interest rate imposed upon delinquent commonwealth taxes as provided in Section 806 of the Act of April 9, 1929 (P.L. 343, No. 176) (72 P.S. § 806), as amended, known as "The Fiscal Code," or the maximum interest rate permitted under the Municipal Claims and Tax Liens Act for tax claims.
