[Adopted 9-27-1988 by Ord. No. 3120]
The provisions of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.101 et seq.
A tax for general revenue purposes is imposed upon all utility companies (as defined below) at the rate of 6% of their gross revenues from the sale of water or sewer services, pursuant to the Local Tax Enabling Act, 53 P.S. § 6902.[1]
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008, sections of the Local Tax Enabling Act formerly codified in 53 P.S. § 6901 et seq. have been revised and renumbered. See now 53 P.S. § 6924.301.1.
As used in this article, the following terms shall have the meanings indicated:
UTILITY COMPANIES
Those entities providing utility service to the public which are not regulated by the Public Utilities Commission and have their principal place of business in the City of Bradford or which were created by the City of Bradford pursuant to the Municipal Authorities Act[1] or which offer utility services to the citizens of the City of Bradford.
[1]
Editor's Note: See 53 Pa.C.S.A. § 5601 et seq.
A. 
Every utility whose gross revenues are subject to the tax imposed by this article shall file a declaration of its estimated quarterly gross revenues and shall pay the tax due on the estimated quarterly gross revenues in quarterly installments, with each payment being due 60 days after the close of the quarter. The close of the quarter will be deemed to be March 15, June 15, September 15 and December 15 of each year. On March 1 of the following year, the utility will file a declaration of its gross revenues for the previous year and shall pay the tax due thereon, with credit for the estimated amounts paid quarterly during the previous year.
B. 
The Treasurer of the City of Bradford is hereby authorized to provide by regulation, subject to the approval of the City Council of the City of Bradford, for the implementation of this tax.
[Amended 11-26-2013 by Ord. No. 3120.1]
This tax shall be administered by the Treasurer or his/her authorized representative/agent.
If for any reason the estimated tax or the actual tax is not paid when due, interest at the rate of 6% per annum on the amount of said tax and an additional penalty of 1/2 of 1% of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where suit is brought for the recovery of any such tax, the entity liable therefor shall, in addition, be liable for the costs of collection, including attorney fees, and the interest and penalties herein imposed.
A. 
Any entity or officer thereof who or which fails, neglects or refuses to make any declaration or return required by this article, any entity or person who or which refuses to permit the Treasurer or any agent designated by him/her to examine its or his books, records and papers and any entity, officer or person who or which knowingly makes any incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure or the amount of his or its gross revenues in order to avoid the payment of the whole or any part of the tax imposed by this article commits a summary offense and, upon conviction, shall be sentenced to pay a fine of not more than $1,000 or to imprisonment for not more than 90 days, or both.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
B. 
The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of the article.
C. 
The failure of any entity or officer thereof to receive or procure the forms required for making the declaration or returns required by this article shall not excuse it or him from making any such declaration or return.