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 IV Per Capita Tax
- 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 IV Per Capita Tax
- § 196-28 Levy of tax.
- § 196-29 City Treasurer to serve as Tax Collector.
- § 196-30 Due date; penalties and interest.
- § 196-31 Recovery of unpaid taxes, penalties and interest.
- 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 12-30-1969 by Ord. No. 2838]
[Amended 6-11-1974 by Ord. No. 2931]
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.
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]
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 of $7.50 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.
