[Adopted 3-26-2018 by Ord. No. 645-2018]
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 or nonprofit emergency medical service agency listed under § 201-40C 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."[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 § 201-40C.
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 department or a nonprofit emergency
medical service agency who receives no compensation for his volunteer
services. For the purpose of this definition, "compensation" does
not include training provided to the member related to the performance
of the member's duties; equipment and supplies provided to the
member related to the member's duties; and reimbursement of out-of-pocket
expenses made by the member in accordance with the bylaws or other
governing documents of the volunteer fire company or nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
A.
Establishment. Lehighton Borough hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage active membership
and service in the community's volunteer fire companies and nonprofit
emergency medical service agencies serving Lehighton Borough.
B.
Program criteria. The 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.
(3)
The total amount of time expended by a volunteer on administrative
and other support services, including, but not limited to, fundraising,
facility equipment maintenance, and financial bookkeeping.
(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 entities. The Volunteer Service Credit Program is available
to residents of the Borough who are volunteers of the following volunteer
fire departments and nonprofit emergency medical service agencies
that provide service to Lehighton Borough:
D.
Eligibility period.
(1)
An active volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits established under § 201-41.
(2)
For 2018, and each subsequent year thereafter, the eligibility period
shall run from January 1 of the preceding year until December 31 of
the then-current year.
E.
Recordkeeping. The Chief of each volunteer fire company or the supervisor or chief of the nonprofit emergency medical service agency listed under Subsection C of this section 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 review by the Borough Council, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to the Borough a notarized eligibility list of all volunteers who have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Borough no later than November 1 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer's agency's facilities.
F.
Application. Volunteers who have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification to their chief or supervisor. The chief or supervisor
shall sign the application if the volunteer has met the minimum criteria
of the Volunteer Service Credit Program and forward it to the Borough
Secretary. Applications shall not be accepted by the Borough after
April 1 of each year.
G.
Municipal review. The 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 Borough Council shall
approve all applicants who are on the notarized eligibility list.
All applicants approved by the Borough Council shall be issued a tax
credit certificate by the Borough Secretary.
H.
Official tax credit register. The Borough shall keep an official
tax credit register of all active volunteers who were issued tax certificates.
The Borough Secretary shall issue updates, as needed, of the official
tax credit register to the following:
I.
Injured volunteers.
(1)
An emergency responder who is injured during an emergency 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 entities listed under Subsection C of this section.
(2)
An injured emergency responder shall provide documentation from a
licensed physician with the application required under this section
stating that his or her injury prevents him or 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 this section, along with uploaded documentation from
a licensed physician stating that the injury still exists and prevents
him or her from performing duties to qualify as an active volunteer.
The injured emergency responder shall only be deemed an active volunteer
for a maximum of five consecutive tax years succeeding the date of
the injury.
A.
Tax credit. Each active volunteer who has been certified under the
Lehighton Borough Volunteer Service Credit Program shall be eligible
to receive a tax credit up to $200 of the earned income tax levied
by the 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. An active volunteer with a tax credit certificate may file
a claim for the tax credit on his or her Borough earned income tax
liability when filing a final return for the preceding calendar year
with the tax officer for the 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's
name is not on the official tax credit register issued by the 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 § 201-43.
(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
Lehighton Borough Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% up to a maximum of $200
per year of the Borough tax liability on qualified real property.
If the tax paid is 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 or her qualified real property tax liability
for the Borough's real estate tax levy. The tax credit shall
be administered as a refund by the Borough Treasurer. An active volunteer
shall file the following with the Borough Secretary:
(a)
A true and correct receipt from the Borough real estate tax
collector of the paid Borough 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, the Borough
Treasurer shall issue a tax refund to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Borough Secretary shall reject the claim for a Borough real property tax credit of the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the 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 § 201-43.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Secretary.
B.
A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
In the event that any provision, section, sentence, clause,
or part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the Borough Council
that such remainder shall be and shall remain in full force and effect,
and for this purpose, the provisions of this article are hereby declared
to be severable.
