[Adopted 4-10-2018 by Ord. No. 9-2018[1]]
[1]
Editor’s Note: This ordinance provided an effective
date of 4-10-2018 and stated that once effective, it would apply retroactively
to 1-10-2018.
The following words and phrases when used in this article 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 § 273-74C who has complied with, and is certified under, the Volunteer Service Credit Program.
Fire Chief of Greenwood Hose Company No. 1.
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.[1]
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with one of the entities listed under § 273-74C.
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.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. Moosic Borough hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire companies and nonprofit
emergency medical service agencies.
B.
Program criteria. The Moosic Borough Council shall establish, by
resolution, the annual criteria that must be met to qualify for credits
under the program based on the following:
(1)
The number of emergency response calls to which a volunteer responds.
(2)
The level of training and participation in formal training and drills
for a volunteer.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company or a nonprofit emergency medical service agency.
(5)
The total number of years the volunteer has served.
C.
Eligible entity. The Volunteer Service Credit Program is available
to residents of the Moosic Borough who are volunteers of the following
volunteer fire company that provides service to Moosic Borough:
(1)
Greenwood Hose Company No. 1.
D.
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 § 273-75.
E.
Recordkeeping. The Chief of the eligible entity listed under § 273-74C shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to audit and review by the Moosic Borough, the State Fire Commissioner and the State Auditor General.
F.
Notarized list. The Chief of the eligible entity shall annually transmit
to the Moosic Borough a notarized eligibility list of all volunteers
that have met the minimum criteria for the Volunteer Service Credit
Program. The notarized eligibility list shall be transmitted to the
Moosic Borough no later than November 15 of each year. The Chief shall
post the notarized eligibility list in an accessible area of the volunteer
agency's facilities.
G.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification to the Chief. The Chief shall sign the application
if the volunteer has met the minimum criteria of the Volunteer Service
Credit Program, and forward it to the Moosic Borough Secretary. Applications
shall not be accepted by the Moosic Borough Secretary after April
1 of each year.
H.
Municipal review. The Moosic Borough Secretary shall review the applications
for credit under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list. The Moosic Borough Council
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Moosic Borough Council shall
be issued a tax credit certificate by the Moosic Borough Secretary.
I.
Official tax credit register. The Moosic Borough Secretary shall
keep an official tax credit register of all active volunteers that
were issued tax credit certificates. The Moosic Borough Secretary
shall issue updates, as needed, of the official tax credit register
to the following:
J.
Injured volunteers.
(1)
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 the entity listed under § 273-74C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 273-74 stating that his/her injury prevents him/her from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(3)
An injured emergency responder shall annually submit the application required under § 273-74, along with updated documentation from a licensed physician stating that the injury still exists and prevents him/her 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.
A.
Tax credit. Each active volunteer who has been certified under the
Moosic Borough Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 of the earned income tax levied
by the Moosic Borough. 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.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on the municipality's earned income tax liability
when filing a final return for the preceding calendar year with the
tax officer for the Moosic Borough Tax Collection District.
C.
Rejection of tax credit claim.
(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 Moosic Borough
Secretary.
(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 § 273-77.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Moosic Borough Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the municipal 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.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on his/her qualified real property tax liability
for the municipality's real estate tax levy. The tax credit shall
be administered as a refund by the Moosic Borough Treasurer. An active
volunteer shall file the following with the Moosic Borough Secretary.
(a)
A true and correct receipt from the Municipal Real Estate Tax
Collector of the paid municipal real property taxes for the tax year
for which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(2)
If the active volunteer provides all documents required under this
subsection, the Moosic Borough Treasurer shall issue the tax refund
to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Moosic Borough Secretary shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Moosic Borough Secretary 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 § 273-77.
(3)
Taxpayers shall have 30 days to appeal the decision of the Moosic
Borough Secretary.
A.
Earned income tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
B.
Real property tax credit appeals.
(2)
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3)
All appeals under § 273-76 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."[2]
[2]
Editor's Note: See 2 Pa.C.S.A. § 551 et seq.
and 2 Pa.C.S.A. § 751 et seq.
A.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this article commits a misdemeanor
of the first degree punishable by a fine of $2,500.
B.
Any individual who knowingly provides or conspires to provide false
information that is used to complie a service log under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
