[Adopted 8-20-2018 by Ord. No. 905]
The following words and phrases when used in this ordinance
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 § 259-63C 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.
A volunteer who responds to an emergency call with one of the entities listed under § 259-63C.
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 Township to collect the earned income tax.
A member of a volunteer fire company.
A.
Establishment. Butler Township 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.
B.
Program criteria. The Board 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.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Township who are volunteers of the following volunteer
fire companies that provide service to Butler Township.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for tax credits established under § 259-64.
E.
Recordkeeping. The chief of each volunteer fire company, or his/her
designee, shall keep a specific record 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 Board
of Commissioners, Butler Township Fire Marshal, the State Fire Commissioner
and the State Auditor General. The chief, or his/her designee, shall
annually transmit to the Township Fire Marshal 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 Township Fire Marshal no later than January
15 of each year. The chief, or his/her designee, shall post notarized
eligibility list in an accessible area of the volunteer fire company.
F.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
certification to their 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 Township Fire Marshal. Applications
shall not be accepted by the Township after April 1 of each year.
G.
Municipal review. The Township Fire Marshal shall review the applications
for credit under the Volunteer Service Credit Program and shall cross
reference them with the notarized eligibility list. The Board of Commissioners
shall approve all applicants that are on the notarized eligibility
list. All applicants approved by the Board of Commissioners shall
be issued a tax credit certificate by the Township Fire Marshal.
H.
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:
I.
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 one of the entities listed under § 259-63C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 259-63 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.
(3)
An injured emergency responder shall annually submit the application required under § 259-63, 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 years.
A.
Tax credit. Each active volunteer who has been certified under Butler
Township Volunteer Service Credit Program shall be eligible to receive
a tax credit of up to $250 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.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their Township earned income tax liability
when filing a final return for the preceding calendar year with the
tax officer for the Butler County 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 Township
Fire Marshal.
(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 § 259-65.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Any person who knowingly makes or conspires to make a false service
record report under this article commits a misdemeanor of the first
degree punishable by a fine of $2,500.
B.
Any person who knowingly provides or conspires to provide false information
that is used to compile a service record report under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.