[Adopted 12-30-1969 by Ord. No. 2838]
[Amended 6-11-1974 by Ord. No. 2931; at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
An annual per capita tax, beginning in the year
1974, is hereby levied and assessed on all residents of the City of
Bradford of the age of 18 years and older in the amount of $5 per
capita. This per capita tax is authorized by the Local Tax Enabling
Act, 53 P.S. § 6924.101 et seq.
The City Treasurer shall be the Tax Collector
of the per capita tax.
[Amended 1-23-1973 by Ord. No. 2904; 10-23-2001 by Ord. No. 2838.2]
The per capita tax hereby levied and assessed
shall be due and payable at the office of the City Treasurer on the
first day of February and, if paid during the months of February and
March of the year in which assessed, shall be payable at a discount
of 2% of the face amount. The per capita tax shall be payable at the
face amount during April and May of the year of assessment, and thereafter
a penalty of 10% shall be assessed.
[Amended 2-22-1994 by Ord. No. 2838.1; at time of adoption of Code (see Ch. 1, General Provisions,
Art. I)]
The tax, penalty and interest imposed by this
article shall be recoverable by the Tax Collector as provided by law
and this article. In addition to any other penalties, costs or awards
of interest which are legally recoverable, a charge as set from time
to time by resolution of the City Council shall be added to any delinquent
per capita tax which is sent for collection, either by being certified
to the City Solicitor and/or by being sent to the City's collection
agency for collection.
