Township of Cranberry, PA
Butler County
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[Ord. 2017-474, 10/26/2017[1]]
The Cranberry Township Board of Supervisors hereby establishes a Volunteer Service Credit Program. The goal of the program is to encourage membership and service in the community's volunteer fire company.
[1]
Editor's Note: This ordinance provided that it shall become effective 12-1-2017.
[Ord. 2017-474, 10/26/2017]
The following words and phrases when used in this Part shall have the meanings given to them in this section unless the context clearly indicates otherwise.
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency who has complied with, and is certified under, the Volunteer Service Credit Program.
BOARD
The Cranberry Township Board of Supervisors.
CHIEF
The Chief of the Cranberry Township Volunteer Fire Company.
EARNED INCOME TAX
A tax on earned income and net profits levied under Chapter 3 of the Act of December 31, 1965 (P.L. 1257, No. 511), known as the "Local Tax Enabling Act," as codified at Chapter 24, Part 1, of the Cranberry Township Code of Ordinances. Also referred to as "EIT."
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with the Cranberry Township Volunteer Fire Company.
EMERGENCY RESPONSE CALL
Any emergency call to which a volunteer responds, including travel directly from and to a volunteer's home, place of business or other place where he/she shall have been when the call was received.
TAX OFFICER
The person or entity appointed pursuant to the Local Tax Enabling Act by the Township to collect the Earned Income Tax.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency medical service agency.
[Ord. 2017-474, 10/26/2017]
1. 
The Board of Supervisors shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following:
A. 
The number of emergency response calls to which a volunteer responds.
B. 
The level of training and participation in formal training and drills for a volunteer.
C. 
The total amount of time expended by a volunteer on administrative and other support services, including fundraising and facility or equipment maintenance.
D. 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
[Ord. 2017-474, 10/26/2017]
The total amount of the tax credit against earned income tax shall be $250. If an individual's earned income tax liability is less than $250, the individual's tax credit must equal the individual's earned income tax liability. An active volunteer with an EIT tax credit certificate may file a claim for a tax credit against Earned Income Tax liability on his/her individual or joint tax return.
[Ord. 2017-474, 10/26/2017]
1. 
Volunteers that have met the program criteria of the Volunteer Service Credit Program shall sign and submit an application, created and approved by the Township for certification to the Chief of the Volunteer Fire Company.
A. 
Fire Company Review and Approval. The Chief of the Volunteer Fire Company shall sign the application, attesting that the volunteer has met the program criteria of the Volunteer Service Credit Program, or that the volunteer is injured and eligible for the credit, and forward the application to the Director of Fire and Emergency Services for final review and processing.
B. 
Township Review and Approval. The Director of Fire and Emergency Services shall cross-reference the eligibility list with the applications and submit a list of volunteers eligible for the credit to the Township Manager for issuance of tax credit certificates.
C. 
Submission. Applications shall be accepted no later than October 31.
[Ord. 2017-474, 10/26/2017]
1. 
The Volunteer Service Credit Program is available to residents of the Township who successfully are or become volunteers of the Cranberry Township Volunteer Fire Company and meet the program criteria.
A. 
Eligibility List. A notarized list of eligible active volunteers shall be submitted by the Chief of the Volunteer Fire Company to the Director of Fire and Emergency Services no later than 45 days before tax notices are to be distributed. The notarized eligibility list shall be posted in an accessible area of the Volunteer Fire Company facilities.
B. 
Injured Volunteers. An active volunteer that is: (1) injured during a response to an emergency; and (2) can no longer serve as an active volunteer because of the injury; and (3) would be eligible at the time of the injury for the credit under the Volunteer Service Credit Program, will be eligible for a credit for a maximum of five tax years from the date of injury, provided:
(1) 
The injury occurred while responding to, participating in, or returning from an emergency response call.
(2) 
The injured volunteer provides documentation from a licensed physician with the application for credit, stating that their injury prevents the volunteer from performing duties of an active volunteer.
(3) 
The injured volunteer annually submits an application along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured volunteer shall be deemed an active volunteer for that tax year up to a maximum of five consecutive tax years.
[Ord. 2017-474, 10/26/2017]
1. 
A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the credit.
A. 
For 2017, the eligibility period under the Volunteer Service Credit Program shall run from January 20, 2017, until December 31, 2017.
B. 
For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
[Ord. 2017-474, 10/26/2017]
1. 
The Chief of the Volunteer Fire Company, or his designee, shall keep a service log to document the activities of each volunteer that qualifies for credit towards the program criteria for the Volunteer Service Tax Credit Program.
2. 
Service logs shall be subject to review by Cranberry Township, the State Fire Commissioner and the State Auditor General.
[Ord. 2017-474, 10/26/2017]
The Township Manager, or his/her designee, shall keep an official tax credit register of all active volunteers that were issued tax credit certificates, which shall be available to the Board of Supervisors, Cranberry Township; Director of Fire and Emergency Services, Cranberry Township; Volunteer Fire Chief, Cranberry Township; and the Cranberry Township Tax Collector, as requested.
[Ord. 2017-474, 10/26/2017]
1. 
The tax officer shall reject a claim for a tax credit if the taxpayer is not on the official tax credit register issued by the Township Manager.
2. 
If the tax officer rejects the claim, the taxpayer shall be notified, in writing, of the decision. The notice shall include the reasons for the rejection and provide the method of appealing the decision pursuant to § 24-811.
3. 
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
[Ord. 2017-474, 10/26/2017]
1. 
Any taxpayer aggrieved under Part 8 because a credit was denied shall have a right to appeal said decision. A taxpayer shall have 30 days to appeal, in writing, a decision or rejection of claim for credit. All appeals of decisions under §§ 24-804, 24-810 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."
2. 
Any volunteer denied a credit because he or she was determined to be ineligible because he or she: (1) is not an active volunteer; or (2) did not complete the program criteria, may appeal to the Board of Supervisors. The appeal shall be, in writing, submitted to the Director of Fire and Emergency Services no more than 10 days following notice of the determination of ineligibility, or by not later than November. The decision of the Board of Supervisors is final.