[Adopted 1-29-2018 by Ord. No. 858-18]
The above stated summary and whereas clauses are hereby incorporated
by reference as if herein stated at length.[1]
[1]
Editor's Note: Said summary and whereas clauses provide,
in part, that the Borough wishes to authorize a volunteer service
credit against earned income tax liability in accordance with the
Incentives for Municipal Volunteers of Fire Companies and Nonprofit
Emergency Medical Services Agencies, 35 Pa.C.S.A. § 79A01
et seq., and that the Harmony Fire District comprises the Borough
of Zelienople, the Borough of Harmony, the Township of Jackson and
the Township of Lancaster and the joining of the Zelienople Fire Department
and the Harmony Fire Company.
As used in this article, the following terms shall have the
meanings indicated:
A volunteer for the Harmony Fire District 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 time frame when 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.
The person or entity appointed pursuant to the Local Tax
Enabling Act by the Borough to collect the earned income tax.
A member of the Harmony Fire District.
The Borough Council 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.
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 exact 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.
Volunteers that have met the program criteria of the Volunteer
Service Credit Program shall sign and submit an application, created
and approved by the Borough, for certification to the President of
the Harmony Fire District.
A.
Fire company review and approval. The President of the Harmony Fire
District 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 Borough Manager.
B.
Borough review and approval. The President of the Harmony Fire District
shall cross reference the eligibility list with the applications and
submit a list of volunteers eligible for the credit to the Borough
Manager for issuance of tax credit certificates.
C.
Submission deadline. Applications shall be accepted no later than
October 31.
The Volunteer Service Credit Program is available to residents
of the Borough who successfully are or become volunteers of the Harmony
Fire District and meet the program criteria.
A.
Eligibility list. A notarized list of eligible active volunteers
shall be submitted by the President of the Harmony Fire District to
the Borough Manager 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 Harmony Fire District's 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; and
(2)
The injured volunteer provides documentation from a licensed physician
with the application for credit, stating that his or her injury prevents
the volunteer from performing the duties of an active volunteer; and
(3)
The injured volunteer annually applies 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 for that
tax year up to a maximum of five consecutive tax years.
A.
The President of the Harmony Fire District, 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.
B.
Service logs shall be subject to review by Zelienople Borough, the
State Fire Commissioner and the State Auditor General.
The Borough Manager, or his or her designee, shall keep an official
Tax Credit Register of all active volunteers that were issued tax
credit certificates which shall be available to Borough Council, Zelienople
Borough, Borough Manager and the Borough Tax Collector, as requested.
A.
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 Borough Manager.
B.
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 § 246-58.
C.
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
A.
Any taxpayer aggrieved 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 a claim for credit. All appeals of decisions under §§ 246-51 and 246-57 shall follow the provision of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights."
B.
Any taxpayer denied a credit because they were determined to be ineligible
because they (1) are not an active volunteer; or (2) did not complete
the program criteria, may appeal to the Borough Council. The appeal
shall be in writing submitted to the Borough Manager no more than
10 days following notice of the determination of ineligibility, or
by no later than November 15. The decision of the Borough Council
is final.
In the event that any position, section, sentence, clause, or
part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provisions, section, sentence,
clause or part of the article, it being the intent of Zelienople Borough
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.