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
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Article II Earned Income and Net Profits
- 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 II Earned Income and Net Profits
- § 196-12 Imposition of tax.
- § 196-13 Statutory provisions applicable; options.
- § 196-14 Income Tax Officer.
- 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
[Adopted 1-4-1958 as Ord. No. 2587]
[Amended 6-11-1974 by Ord. No. 2920]
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.
[Amended 6-11-1974 by Ord. No. 2920; 7-13-2004 by Ord. No. 2920.1]
Section 13 of the Local Tax Enabling Act of
1965, P.L. 1257,[1] as amended, is hereby incorporated by reference into and
made a part of this article, to the same extent as if the full text
of said section had been set out verbatim in this article, except
that:
A.
In the case of net profits, the City elects to operate
under the option set forth in Subsection III-A(1)ii requiring an annual
declaration of net profits and quarterly payments thereof, rather
than annual payments of the tax due on net profits for the preceding
year; and
B.
In the case of earned income not subject to withholding,
the City elects to operate under the option set forth in Subsection
III-B(2) requiring quarterly returns, with accompanying payment of
the tax, rather than an annual return and payment of the tax for the
preceding year, as provided in Section III-B(1).
[1]
Editor's Note: See 53 P.S. § 6913.
[Amended 6-11-1974 by Ord. No. 2920]
The City Council may from time to time appoint
and designate a person to serve as Income Tax Officer, and the bond
of the Income Tax Officer shall be filed with the City Solicitor,
or as otherwise designated by City Council.
