This article is enacted pursuant to the authority granted by the Local Tax Enabling Act, P.L. 1257, known as "Act number 511 of 1965", effective January 11, 1966, as thereinafter amended through Act 166 of 2002 and Act No. 32 of 2008, 53 P.S. § 6924.101 et seq. (known as the "Local Tax Enabling Act" and herein referred to as the "Act"). The provisions contained herein are made for purposes of amending and supplementing Chapter
196, Article
II, of the Codified Ordinances of the City of Bradford.
The City of Bradford hereby adopts, by reference, Act 32 (53
P.S. § 6924.101 through 53 P.S. § 6924.901) and
its definitions, duties, directives, rules, regulations, powers, and
penalties as if same has been set forth fully herein.
A tax for general revenue purposes of 1% is hereby imposed on:
A. Earned income earned on and after January 1, 1971, by residents of
the City of Bradford.
B. Earned income earned on and after January 1, 1971, by nonresidents
of said City for work done or services performed or rendered in the
City of Bradford.
C. The net profits earned on and after January 1, 1971, by residents
of the City of Bradford.
D. The net profits earned on and after January 1, 1971, from the operation
of businesses, professions or other activity, except corporations,
conducted in said City by nonresidents of the City of Bradford.
The collection and administration of the tax provided for this
article shall be performed by the Tax Officer appointed by the McKean
Co. Tax Collection Committee. Said Tax Officer shall receive such
compensation for his/her services and expenses as determined from
time to time by the Tax Collection Committee. Such Tax Officer shall
administer and have the powers and duties as provided for by Act 32
in the Local Tax Enabling Act.
Should any section, subsection, sentence, clause, or phrase
of this article be declared invalid by a court of competent jurisdiction,
such division shall not affect the validity of the article in its
entirety or any part thereof other than that part declared to be invalid.
This article shall be effective upon enactment. It is the intent
of the governing body of the City of Bradford that this article shall
provide procedural modifications only to the previously adopted Earned
Income Tax Ordinance; no gap as to imposition of the tax set forth
therein should be inferred.