City of Bradford, PA Article V Exemptions from Per Capita Taxes

[Adopted 1-31-1972 by Ord. No. 2889; amended in its entirety 12-20-2005 by Ord. No. 2838.3]

§ 196-32 Certain persons exempt.

Any person whose total income from all sources is less than $10,000 per annum is exempt from the per capita tax assessed by the City of Bradford, Pennsylvania. In addition, any person 75 years of age, or older, regardless of income, is exempt from the per capita tax.

§ 196-33 Affidavit to be filed by claimants for exemption.

The person claiming exemption as provided in § 196-32 hereof shall make an affidavit on a form provided by the City for that purpose that the person's income from all sources in the year for which the exemption is claimed was less than $10,000 per annum. The affidavit shall be filed with the City Treasurer, who may require, in his discretion, further proof.

§ 196-34 Verification of affidavit; refund of amounts paid.

Upon verification of the affidavit by the City Treasurer, the claimant shall be exempt from payment of the per capita tax for the year claimed and, in the event that he has paid the tax, shall be refunded the amount which he has paid.

§ 196-35 Time limit for claiming refunds.

No refund shall be made to a claimant unless the affidavit claiming exemption shall have been filed before June 1 of the year following the year for which exemption is claimed.

§ 196-36 Penalty for making false statement.

Any person who makes a false statement for the purpose of obtaining exemption from the per capita tax, or refund of this tax, to which he is not entitled, upon conviction thereof before the District Magistrate or Justice of the Peace, shall be subject to a fine of not more than $300 or imprisonment for not more than 90 days, or both.