[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.
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.
As used in this article, the following terms
shall have the meanings indicated:
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 shall,
upon conviction therefor before any Justice of the Peace or court
of competent jurisdiction, be sentenced to pay a fine of not more
than $300 for each offense and costs and/or to be imprisoned for a
period not exceeding 90 days.
B.
The penalties imposed under this section shall be
in addition to any other penalty imposed by any other section of the
ordinance.
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.
