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City of Bradford, PA
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2023-08-22
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Part II: General Legislation
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Chapter 196 Taxation
Part I: Administrative Legislation
Ch 1
General Provisions
Ch 3
Administration of Government
Ch 6
Authorities
Ch 10
Boards, Commissions and Committees
Ch 17
Economic and Community Development
Ch 19
Emergency Management
Ch 25
Fiscal Affairs
Ch 31
Library
Ch 42
Pensions and Retirement
Ch 44
Police Department
Ch 46
Purchasing
Ch 53
Treasurer, City
Part II: General Legislation
Ch 65
Alcoholic Beverages
Ch 68
Ambulance Service
Ch 69
Amusement Devices
Ch 70
Animals
Ch 74
Bicycles
Ch 77
(Reserved)
Ch 80
Construction Codes, Uniform
Ch 82
(Reserved)
Ch 84
Buildings, Numbering of
Ch 86
Burning, Open
Ch 89
Cemeteries
Ch 96
Curfew
Ch 103
Electrical Standards
Ch 111
Fire Prevention
Ch 112
Fireworks
Ch 114
Floodplain Management
Ch 116
Food Establishments; Eating and Drinking Establishments
Ch 118
Gas and Oil Wells
Ch 125
Historic Preservation; Historic District
Ch 127
Housing Standards
Ch 130
Insurance
Ch 136
Licenses and Permits
Ch 141
Mechanical Standards
Ch 143
Mobile Homes and Movable Trailers
Ch 152
Parks and Recreation Areas
Ch 154
Peace and Good Order
Ch 156
Peddlers and Transient Retail Merchants
Ch 159
Plumbing
Ch 160
Poles and Wires
Ch 163
Property Maintenance
Ch 165
Property Sales
Ch 169
Rental Property
Ch 172
Secondhand Dealers
Ch 175
Sewers
Ch 177
Shopping Carts
Ch 178
Signs
Ch 184
Solid Waste
Ch 187
Stormwater Management
Ch 189
Streets and Sidewalks
Ch 191
Subdivision and Land Development
Ch 196
Taxation
Ch 196 Art I
Mercantile License Tax
§ 196-1
Definitions and word usage.
§ 196-2
Levy and collection of tax.
§ 196-3
Issuance of license; fee; posting.
§ 196-4
Imposition and rate of tax.
§ 196-5
Computation of volume of business.
§ 196-6
Returns.
§ 196-7
Payment of tax.
§ 196-8
Powers and duties of the City Treasurer.
§ 196-9
Suit on collection; penalty.
§ 196-10
Violations and penalties.
§ 196-11
Jurisdiction; saving clause; authority.
Ch 196 Art II
Earned Income and Net Profits
§ 196-12
Imposition of tax.
§ 196-13
Statutory provisions applicable; options.
§ 196-14
Income Tax Officer.
Ch 196 Art III
Local Services Tax
§ 196-15
Definitions.
§ 196-16
Levy of tax; effective date; maximum per person.
§ 196-17
Exemption and refunds.
§ 196-18
Duty of employers to collect.
§ 196-19
Returns.
§ 196-20
Dates for determining tax liability and payment.
§ 196-21
Self-employed individuals.
§ 196-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
§ 196-23
Nonresidents subject to tax.
§ 196-24
Administration of tax.
§ 196-25
Suits for collection.
§ 196-26
Violations and penalties.
§ 196-27
Interpretation of provisions.
Ch 196 Art IV
Per Capita Tax
§ 196-28
Levy of tax.
§ 196-29
City Treasurer to serve as Tax Collector.
§ 196-30
Due date; penalties and interest.
§ 196-31
Recovery of unpaid taxes, penalties and interest.
Ch 196 Art V
Exemptions from Per Capita Taxes
§ 196-32
Certain persons exempt.
§ 196-33
Affidavit to be filed by claimants for exemption.
§ 196-34
Verification of affidavit; refund of amounts paid.
§ 196-35
Time limit for claiming refunds.
§ 196-36
Penalty for making false statement.
Ch 196 Art VI
Business Privilege Tax
§ 196-37
Title.
§ 196-38
Definitions.
§ 196-39
Imposition of tax.
§ 196-40
Computation of tax.
§ 196-41
(Reserved)
§ 196-42
Registration and returns.
§ 196-43
Payment of tax.
§ 196-44
Powers and duties of Treasurer.
§ 196-45
Interest and penalties.
§ 196-46
Violations and penalties.
§ 196-47
Suit for collection.
§ 196-48
Payment under protest; refunds.
§ 196-49
Saving clause.
Ch 196 Art VII
Realty Transfer Tax
§ 196-50
Title.
§ 196-51
Definitions.
§ 196-52
Imposition of tax.
§ 196-52.1
Administration.
§ 196-53
Liability for payment.
§ 196-54
Evidence of payment.
§ 196-55
Statement of value.
§ 196-56
Family farm corporations.
§ 196-57
Unlawful acts.
§ 196-58
Interest.
§ 196-59
Effective date.
Ch 196 Art VIII
Public Utility Tax
§ 196-60
Incorporation of statutory provisions.
§ 196-61
Imposition of tax.
§ 196-62
Definitions.
§ 196-63
Declarations, returns and payment of tax.
§ 196-64
Administration.
§ 196-65
Interest and penalties for late payment.
§ 196-66
Violations and penalties.
Ch 196 Art IX
Local Economic Revitalization Tax Abatement
§ 196-67
Title.
§ 196-68
Definitions.
§ 196-69
Exemptions.
§ 196-70
Exemption limitations.
§ 196-71
Exemption schedule.
§ 196-72
Deteriorated area boundary descriptions.
§ 196-73
Sunset provisions.
§ 196-74
Miscellaneous provisions.
§ 196-74.1
Procedure for obtaining exemption.
§ 196-74.2
Excluded properties.
§ 196-74.3
Effective date; expiration.
Ch 196 Art X
Local Taxpayers Bill of Rights
§ 196-75
Adoption of rules and regulations, disclosure statement, form of petition.
§ 196-76
Administrative body for appeals.
§ 196-77
Appeal procedures adopted.
§ 196-78
When effective.
Ch 196 Art XI
Sixth Ward Tax Increment District
§ 196-79
Definitions.
§ 196-80
Boundaries of District.
§ 196-81
Creation and term of District.
§ 196-82
Name of District.
§ 196-83
Legislative findings.
§ 196-84
Approval of project plan and project financing.
§ 196-85
Creation of Tax Increment Fund.
§ 196-86
Tax increment revenues to be held in trust for project.
§ 196-87
Application of tax increment revenues.
§ 196-88
Designation of authority as project authority.
§ 196-89
Authorization of officers.
§ 196-90
Procedures for collection of tax increment revenues.
§ 196-91
Amendments to project plan and District.
Ch 196 Art XII
Onofrio Street Revitalization Project - Phase III Tax Increment District
§ 196-92
Definitions.
§ 196-93
Boundaries of the District.
§ 196-94
Creation and term of District.
§ 196-95
Name of District.
§ 196-96
Legislative findings.
§ 196-97
Approval of project plan and project financing.
§ 196-98
Creation of Tax Increment Fund.
§ 196-99
Tax increment revenues to be held in trust for project.
§ 196-100
Application of tax increment revenues.
§ 196-101
Designation of authority as project authority.
§ 196-102
Authorization of officers.
§ 196-103
Procedures for collection of tax increment revenues.
§ 196-104
Amendments to project plan and District.
Ch 202
Trees
Ch 205
(Reserved)
Ch 207
(Reserved)
Ch 210
Vehicles and Traffic
Ch 212
Violation Tickets
Ch 216
Water
Ch 220
Zoning
Appendix
Ch A223
Agreements and Contracts
Ch A224
Annexation of Territory
Ch A225
Bond Issues and Loans
Ch A226
Bridges
Ch A227
Electricity
Ch A228
Franchises and Easements
Ch A229
Governmental and Intergovernmental Affairs
Ch A230
Public Property
Ch A231
Sewers
Ch A232
Sidewalks
Ch A233
Steps
Ch A234
Streams
Ch A235
Street Names and Changes
Ch A236
Streets
Ch A237
Walls
Ch A238
Water
Ch A239
Board of Health Regulations
Disposition List
Ch DL
Disposition List
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Chapter 196
Taxation
[HISTORY: Adopted by the City Council of the City of Bradford as indicated in article histories. Amendments noted where applicable.]
Article I
Mercantile License Tax
chevron_right
§ 196-1
Definitions and word usage.
chevron_right
§ 196-2
Levy and collection of tax.
chevron_right
§ 196-3
Issuance of license; fee; posting.
chevron_right
§ 196-4
Imposition and rate of tax.
chevron_right
§ 196-5
Computation of volume of business.
chevron_right
§ 196-6
Returns.
chevron_right
§ 196-7
Payment of tax.
chevron_right
§ 196-8
Powers and duties of the City Treasurer.
chevron_right
§ 196-9
Suit on collection; penalty.
chevron_right
§ 196-10
Violations and penalties.
chevron_right
§ 196-11
Jurisdiction; saving clause; authority.
chevron_right
Article II
Earned Income and Net Profits
chevron_right
§ 196-12
Imposition of tax.
chevron_right
§ 196-13
Statutory provisions applicable; options.
chevron_right
§ 196-14
Income Tax Officer.
chevron_right
Article III
Local Services Tax
chevron_right
§ 196-15
Definitions.
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§ 196-16
Levy of tax; effective date; maximum per person.
chevron_right
§ 196-17
Exemption and refunds.
chevron_right
§ 196-18
Duty of employers to collect.
chevron_right
§ 196-19
Returns.
chevron_right
§ 196-20
Dates for determining tax liability and payment.
chevron_right
§ 196-21
Self-employed individuals.
chevron_right
§ 196-22
Individuals engaged in more than one occupation or employed in more than one political subdivision.
chevron_right
§ 196-23
Nonresidents subject to tax.
chevron_right
§ 196-24
Administration of tax.
chevron_right
§ 196-25
Suits for collection.
chevron_right
§ 196-26
Violations and penalties.
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§ 196-27
Interpretation of provisions.
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Article IV
Per Capita Tax
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§ 196-28
Levy of tax.
chevron_right
§ 196-29
City Treasurer to serve as Tax Collector.
chevron_right
§ 196-30
Due date; penalties and interest.
chevron_right
§ 196-31
Recovery of unpaid taxes, penalties and interest.
chevron_right
Article V
Exemptions from Per Capita Taxes
chevron_right
§ 196-32
Certain persons exempt.
chevron_right
§ 196-33
Affidavit to be filed by claimants for exemption.
chevron_right
§ 196-34
Verification of affidavit; refund of amounts paid.
chevron_right
§ 196-35
Time limit for claiming refunds.
chevron_right
§ 196-36
Penalty for making false statement.
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Article VI
Business Privilege Tax
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§ 196-37
Title.
chevron_right
§ 196-38
Definitions.
chevron_right
§ 196-39
Imposition of tax.
chevron_right
§ 196-40
Computation of tax.
chevron_right
§ 196-41
(Reserved)
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§ 196-42
Registration and returns.
chevron_right
§ 196-43
Payment of tax.
chevron_right
§ 196-44
Powers and duties of Treasurer.
chevron_right
§ 196-45
Interest and penalties.
chevron_right
§ 196-46
Violations and penalties.
chevron_right
§ 196-47
Suit for collection.
chevron_right
§ 196-48
Payment under protest; refunds.
chevron_right
§ 196-49
Saving clause.
chevron_right
Article VII
Realty Transfer Tax
chevron_right
§ 196-50
Title.
chevron_right
§ 196-51
Definitions.
chevron_right
§ 196-52
Imposition of tax.
chevron_right
§ 196-52.1
Administration.
chevron_right
§ 196-53
Liability for payment.
chevron_right
§ 196-54
Evidence of payment.
chevron_right
§ 196-55
Statement of value.
chevron_right
§ 196-56
Family farm corporations.
chevron_right
§ 196-57
Unlawful acts.
chevron_right
§ 196-58
Interest.
chevron_right
§ 196-59
Effective date.
chevron_right
Article VIII
Public Utility Tax
chevron_right
§ 196-60
Incorporation of statutory provisions.
chevron_right
§ 196-61
Imposition of tax.
chevron_right
§ 196-62
Definitions.
chevron_right
§ 196-63
Declarations, returns and payment of tax.
chevron_right
§ 196-64
Administration.
chevron_right
§ 196-65
Interest and penalties for late payment.
chevron_right
§ 196-66
Violations and penalties.
chevron_right
Article IX
Local Economic Revitalization Tax Abatement
chevron_right
§ 196-67
Title.
chevron_right
§ 196-68
Definitions.
chevron_right
§ 196-69
Exemptions.
chevron_right
§ 196-70
Exemption limitations.
chevron_right
§ 196-71
Exemption schedule.
chevron_right
§ 196-72
Deteriorated area boundary descriptions.
chevron_right
§ 196-73
Sunset provisions.
chevron_right
§ 196-74
Miscellaneous provisions.
chevron_right
§ 196-74.1
Procedure for obtaining exemption.
chevron_right
§ 196-74.2
Excluded properties.
chevron_right
§ 196-74.3
Effective date; expiration.
chevron_right
Article X
Local Taxpayers Bill of Rights
chevron_right
§ 196-75
Adoption of rules and regulations, disclosure statement, form of petition.
chevron_right
§ 196-76
Administrative body for appeals.
chevron_right
§ 196-77
Appeal procedures adopted.
chevron_right
§ 196-78
When effective.
chevron_right
Article XI
Sixth Ward Tax Increment District
chevron_right
§ 196-79
Definitions.
chevron_right
§ 196-80
Boundaries of District.
chevron_right
§ 196-81
Creation and term of District.
chevron_right
§ 196-82
Name of District.
chevron_right
§ 196-83
Legislative findings.
chevron_right
§ 196-84
Approval of project plan and project financing.
chevron_right
§ 196-85
Creation of Tax Increment Fund.
chevron_right
§ 196-86
Tax increment revenues to be held in trust for project.
chevron_right
§ 196-87
Application of tax increment revenues.
chevron_right
§ 196-88
Designation of authority as project authority.
chevron_right
§ 196-89
Authorization of officers.
chevron_right
§ 196-90
Procedures for collection of tax increment revenues.
chevron_right
§ 196-91
Amendments to project plan and District.
chevron_right
Article XII
Onofrio Street Revitalization Project - Phase III Tax Increment District
chevron_right
§ 196-92
Definitions.
chevron_right
§ 196-93
Boundaries of the District.
chevron_right
§ 196-94
Creation and term of District.
chevron_right
§ 196-95
Name of District.
chevron_right
§ 196-96
Legislative findings.
chevron_right
§ 196-97
Approval of project plan and project financing.
chevron_right
§ 196-98
Creation of Tax Increment Fund.
chevron_right
§ 196-99
Tax increment revenues to be held in trust for project.
chevron_right
§ 196-100
Application of tax increment revenues.
chevron_right
§ 196-101
Designation of authority as project authority.
chevron_right
§ 196-102
Authorization of officers.
chevron_right
§ 196-103
Procedures for collection of tax increment revenues.
chevron_right
§ 196-104
Amendments to project plan and District.
chevron_right