[Adopted 12-27-1982 by Ord. No. 10-82 (Ch.
24, Part 4, of the 1988 Code); amended in its entirety 8-1-2011 by Ord. No.
05-11]
For purposes of this article, all terms defined in the Local
Tax Enabling Act, 53 P.S. § 6924.101 et seq., shall have
the meanings set forth therein. In addition, the following terms shall
have the meanings set forth herein, unless the context shall clearly
indicate otherwise:
January 1, 2012.
The Local Tax Enabling Act, 53 P.S. § 6924.101
et seq., and as amended in the future, including any regulations adopted
by the Department of Community and Economic Development thereunder.
The tax on earned income and net profits imposed by this
article.
The person or entity appointed as tax officer pursuant to
the Local Tax Enabling Act to collect the tax in the TCD.
A person or business required under this article or the Local
Tax Enabling Act to file a tax return or to pay tax.
A form or forms prescribed by the Department of Community
and Economic Development, or by the Tax Officer with the approval
of the TCC, for reporting the amount of tax or other amount owed or
required to be withheld, remitted or reported under this article or
the Local Tax Enabling Act.
The period from January 1 to December 31 in a single calendar
year.
The Tax Collection Committee established to govern and oversee
the collection of income tax within the TCD under the Local Tax Enabling
Act.
The Northampton Tax Collection District, or any future tax
collection district, to which the Township or any part of the Township
is assigned under the Local Tax Enabling Act.
A.
General purpose resident tax. The Township hereby imposes a tax for
general revenue purposes at the rate of 1% on earned income and net
profits of residents of the Township.
B.
General purpose municipal nonresident tax. The Township also imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits derived by a nonresident from any work, business,
profession, or activity, of any kind engaged in within the boundaries
of the Township.
C.
Ongoing tax. The tax shall continue at the above rates during the
current tax year and each tax year thereafter, without annual reenactment,
until this article is repealed or the rate is changed.
D.
Local Tax Enabling Act applicable. The tax is imposed under authority
of the Local Tax Enabling Act, and all provisions thereof that relate
to a tax on earned income or net profits are incorporated into this
article. Any future amendments to the Local Tax Enabling Act that
are required to be applied to the tax will automatically become part
of this article upon the effective date of such amendment, without
the need for formal amendment of this article, to the maximum extent
allowed by 1 Pa.C.S.A. § 1937.
E.
Applicable laws, regulations, policies, and procedures. The tax shall
be collected and administered in accordance with all applicable laws
and regulations; and with rules, regulations, policies and procedures
adopted by the TCC or by the Tax Officer in conformity with the Local
Tax Enabling Act. This includes any regulations, policies, and procedures
adopted in the future to the maximum extent allowed by 1 Pa.C.S.A.
§ 1937.
Although credits and deductions against the tax are permitted
under certain circumstances as provided in applicable law and regulations,
no individuals are exempt from tax based on age, income, or other
factors.
Every taxpayer receiving earned income or earning net profits
in any tax year shall make and file tax returns and declarations and
pay tax in accordance with the Local Tax Enabling Act and the rules,
regulations, policies and procedures of the TCC and Tax Officer. A
taxpayer is required to file timely an annual tax return even if no
tax payment is due and owing. In addition, even though a resident
of the Township did not have earned income or net profits in the prior
tax year, the resident must file an annual tax return, when requested
to do so by the Tax Officer, stating the reason why there was no income
or net profits to report.
Every employer shall register, require employee residency certificates,
withhold and remit tax, and file tax returns and withholding statements
in accordance with the Local Tax Enabling Act and the rules, regulations,
policies and procedures of the TCC and Tax Officer.
A.
Collection of tax. The tax will be collected from taxpayers and employers
by the Tax Officer. The Tax Officer is authorized to file an action
in the name of the Township for the recovery of the tax due to the
Township and unpaid. Nothing in this section shall affect the authority
of the Township to file an action in its own name for collection of
the tax under the Local Tax Enabling Act.
B.
Criminal complaints for violations. The Tax Officer is authorized
to file criminal complaints on behalf of the Township for violation
of this article or the Local Tax Enabling Act. Nothing in this section
shall affect the authority of the Township to file a criminal complaint
on its own behalf for violation of this article or the Local Tax Enabling
Act.
In the event of violation of this article or the Local Tax Enabling
Act, or nonpayment of tax, taxpayers and employers are subject to
interest, penalties, costs, and fines in accordance with the Local
Tax Enabling Act, including costs of collection imposed by the Tax
Officer in accordance with authorization by the TCC. The Tax Officer
may retain reasonable costs of collection in accordance with the Local
Tax Enabling Act and as approved by the TCC.
The primary purpose of this article is to conform the Township's
currently existing earned income and net profits tax to the Local
Tax Enabling Act, as amended and restated by Act 32 of 2008, and to
do so within the time frame required by Act 32. Any prior ordinance
or part of any prior ordinance conflicting with the provisions of
this article is rescinded insofar as the conflict exists. To the extent
the provisions of this article are the same as any ordinance in force
immediately prior to adoption of this article, the provisions of this
article are intended as a continuation of such prior ordinance and
not as a new ordinance. If this article is declared invalid, any prior
ordinance levying a similar tax shall remain in full force and effect
and shall not be affected in any manner by adoption of this article.
The provisions of this article shall not affect any act done or liability
incurred, nor shall such provisions affect any suit or prosecution
pending or to be initiated to enforce any right or penalty or to punish
any offense under the authority of any ordinance in force prior to
adoption of this article. Subject to the foregoing provisions of this
section, this article shall supersede and repeal on the effective
date any ordinance levying a tax on earned income or net profits in
force immediately prior to the effective date. The tax imposed by
this article shall not apply to any person as to whom it is beyond
the legal power of the Township to impose the tax herein provided
under the Constitution of the United States and the Constitution and
laws of the Commonwealth of Pennsylvania.
This article is intended to be consistent with the Local Tax
Enabling Act. The article is intended to include all necessary authorizations
to permit the Tax Officer to take all actions for the collection,
administration, disbursement, and enforcement of the tax and all other
actions on behalf of the political subdivisions of the TCD as authorized
by the Local Tax Enabling Act, subject to the policies and procedures
of the TCC. To give full force and effect to this article, the authority
of the Tax Officer shall be interpreted in the broadest permissible
sense for the benefit of the Tax Officer's ability to perform its
duties.
The provisions of this article shall become effective on January
1, 2012, and shall apply to earned income received or earned and net
profits earned or made by a taxpayer during calendar year 2012 and
each year thereafter without annual reenactment unless the rate of
tax is subsequently changed. Changes in the rate of tax shall become
effective on the date specified in the ordinance imposing such change.
A.
ACTIVE VOLUNTEER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONSE CALL
QUALIFIED REAL PROPERTY
STATE
TOWNSHIP
VOLUNTEER
Definitions. The following words and phrases when used in this section
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
A volunteer for a volunteer fire company listed under § 240-49-1B(3)
of this section (hereinafter "volunteer fire company") who has complied
with, and is certified under, the Volunteer Service Credit Program.
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 ("the "Act").[1]
The time frame when active volunteers may earn credit under
the Volunteer Service Credit Program.
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.
A residential real property owned and occupied as the domicile
of an active volunteer.
Commonwealth of Pennsylvania.
Bethlehem Township, Northampton County, Pennsylvania.
A member of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B.
Volunteer Service Credit Program.
(1)
Establishment. The Township hereby establishes a Volunteer Service
Credit Program (the "Program"). The goal of the Program is to encourage
membership and service in the volunteer fire companies.
(2)
Program criteria. The Board of Commissioners of the Township
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;
(d)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company; and
(e)
The total number of years a volunteer has served.
(4)
Eligibility period. A volunteer must meet the minimum criteria,
set by resolution under this section, during the eligibility period
to qualify for the tax credits established under § 240-49-1C
for 2018, and each subsequent year thereafter, the eligibility period
shall run from December 1 until November 30.
(5)
Recordkeeping. The chief of each volunteer fire company listed
under § 240-49-1B(3) shall keep specific records of each
volunteer's activities in a service log to establish credits under
the Program. Service logs shall be subject to review by the Board
of Commissioners, the State Fire Commissioner and the State Auditor
General. The chief, or supervisors, shall annually transmit to the
Township a notarized eligibility list of all volunteers that have
met the minimum criteria for the Program. The notarized eligibility
list shall be transmitted to the Township no later than 45 days prior
to the date the tax notices are sent each year. The chief or supervisor
shall post the notarized eligibility list in an accessible area of
the volunteer agency's facilities.
(6)
Application. Volunteers that have met the minimum criteria of
the Program shall sign and submit an application for certification
to their chief. The chief shall sign the application if the volunteer
has met the minimum criteria of the Program, and forward it to the
Township Fire Marshal.
(7)
Municipal review. The Township Fire Marshal shall review the
applications for credit under the Program and shall cross-reference
them with the notarized eligibility list. The Board of Commissioners
of the Township shall approve all applicants that are on the notarized
eligibility list. All applicants approved by the Board of Commissioners
of the Township shall be issued a tax credit certificate by the Township.
(8)
Official tax credit register. The Township shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. The Township Fire Marshal shall issue updates,
as needed, of the official tax credit register to the following:
(9)
Injured volunteers.
(a)
An emergency responder that is injured during an emergency response
call may be eligible for future tax credits. The injury must have
occurred while responding to, participating in, or returning from
an emergency response call with one of the volunteer fire companies.
(b)
An injured emergency responder shall provide documentation from
a licensed physician with the application required under § 240-49-1B(6)
stating that their injury prevents them from performing duties to
qualify as an active volunteer. In such case, the injured emergency
responder shall be deemed an active volunteer for that tax year.
(c)
An injured emergency responder shall annually submit the application
required under § 240-49-1B(6) along with updated documentation
from a licensed physician stating that the injury still exists and
prevents them from qualifying as an active volunteer. The injured
emergency responder shall again be deemed an active volunteer for
that tax year. An injured emergency responder shall only be deemed
an active volunteer for a maximum of five consecutive tax years.
C.
Earned income tax credit.
(1)
Tax credit. Each active volunteer who has been certified under
the Program shall be eligible to receive tax credit of up to $1,000
of the earned income tax levied by the Township. When an active volunteer's
earned income tax liability is less than the amount of the tax credit,
the tax credit shall equal the individual's tax liability.
(2)
Claim. An active volunteer with a tax credit certificate may
file a claim for the tax credit on their Township's earned income
tax liability when filing a final return for the preceding calendar
year with the Tax Collector for the Township.
(3)
Rejection of the tax credit claim.
(a)
The Township Finance Department shall reject the claim for a
Township real property tax credit if the taxpayer fails to provide
the documents required under § 240-49-1D(2)(a) of this chapter.
(b)
If the Township Finance Department 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 § 240-49-1E.
(c)
Taxpayers shall have 30 days to appeal the decision of the Township
Finance Department.
D.
Real property credit.
(1)
Tax credit. Each active volunteer who has been certified under
the Program shall be eligible to receive a real property tax credit
of 20% of the Township tax liability on qualified real property. If
the tax is paid in the penalty period, the tax credit shall only apply
to the base tax year liability.
(2)
Claim.
(a)
An active volunteer with a tax credit certificate may file a
claim for the tax credit on their qualified real property tax liability
for the Township's real estate tax levy. The tax credit shall be administered
as a refund by the Township Finance Department. An active volunteer
shall file the following with the Finance Department.
[1]
A true and correct receipt from the Township real
estate tax collector of the paid Township real property taxes for
the tax year for which the claim is being filed;
[2]
The tax credit certificate;
[3]
Photo identification; and
[4]
Documentation that the tax paid was for qualified
real property as defined in this section.
(b)
If the active volunteer provides all documents required under
this subsection, the Township Finance Department shall issue the tax
refund to the active volunteer.
E.
Appeals.
(1)
(2)
Real property tax credit appeals.
(a)
Any taxpayer aggrieved by a decision under § 240-49-1D
shall have a right to appeal said decision;
(b)
A taxpayer shall have 30 days to appeal a decision or rejection
of claim; and
(c)
All appeals under § 240-49-1D shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[3]
[3]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
