[Adopted 1-4-1958 by Ord. No. 2587; amended in its entirety at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
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.