[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.
[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.