[Adopted 11-7-1966 by Ord. No. 180; amended in its entirety 8-8-2011 by Ord. No. 435]
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, except as modified below. The following
terms shall have the meanings set forth herein:
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 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 return of an income tax or to pay an income
tax.
A form prescribed by the Tax Officer 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.
The Tax Collection Committee established to govern and oversee
the collection of earned income tax within the TCD under the Local
Tax Enabling Act.
The Allegheny North Tax Collection District, or any future
tax collection district, to which the Borough or any part of the Borough
is assigned under the Local Tax Enabling Act.
A.
General purpose resident tax. The Borough hereby imposes a tax for
general revenue purposes at the rate of 1% on earned income and net
profits of individual residents of the Borough.
B.
General purpose municipal nonresident tax. The Borough also imposes
a tax for general revenue purposes at the rate of 1% on earned income
and net profits derived by an individual nonresident from any work,
business, profession, or activity, of any kind engaged in within the
boundaries of the Borough.
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until this article is repealed or the rate is changed.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 a tax on earned income or net profits
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 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 file tax returns and pay tax in accordance with
the Local Tax Enabling Act and the policies and procedures of the
TCC and Tax Officer. Tax imposed on net profits and all earnings not
subject to withholding at source must be reported and paid on a quarterly
basis in accordance with the Local Tax Enabling Act. A taxpayer is
required to file a return even if no tax payment is due and owing.
Every employer shall register, withhold, and remit tax, and
file tax returns in accordance with the Local Tax Enabling Act and
the policies and procedures of the TCC and Tax Officer.
The tax will be collected from individuals and employers by
the Tax Officer. The Tax Officer is authorized to file an action in
the name of the Borough for the recovery of income taxes due to the
Borough and unpaid. Nothing in this section shall affect the authority
of the Borough to file an action in its own name for collection of
income taxes under the Local Tax Enabling Act.
Individuals 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 primary purpose of this article is to confirm the earned
income and net profits tax imposed pursuant 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 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 provision affect any
suit or prosecution pending or to be initiated to enforce any right
or penalty or to punish an 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.[1]
This article is intended to be consistent with the Local Tax
Enabling Act, and to include all necessary authorizations to permit
the Tax Officer to take such tax collection, administration, disbursement,
enforcement and other activities as authorized by the Local Tax Enabling
Act, subject to the policies and procedures of the TCC.
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.
[Added 10-10-2017 by Ord.
No. 453]
A.
ACTIVE VOLUNTEER
(1)
(2)
(3)
APPLICATION
AUTHORIZED EARNED INCOME TAX COLLECTOR
COMMISSIONER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONDER
EMERGENCY RESPONSE CALL
VOLUNTEER
Definitions. The following words and phrases when used in this § 204-11 shall have the meanings given to them in this Subsection A unless the context clearly indicates otherwise:
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection B;
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company or the supervisor, Chief or designee
of a nonprofit emergency medical services agency; and
Receives approval as an active volunteer by Council for the
Borough of Bradford Woods.
A form provided by the Borough of Bradford Woods to a volunteer
applying for certification under the Volunteer Service Credit Program.
Keystone Collections Group or the current regional earned
income tax collector.
The State Fire Commissioner of the commonwealth.
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 the volunteer fire company listed under Subsection B(3).
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.
An active member of a volunteer fire company.
B.
Volunteer Service Credit Program.
(1)
Establishment. The Borough of Bradford Woods 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.
(2)
Program criteria. The Council shall establish, by resolution, the
criteria that must be met during the eligibility period 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.
(e)
The total number of years the volunteer has served.
(3)
Eligible entities. The Volunteer Service Credit Program is available
to residents of the municipality who are volunteers of the following
volunteer fire companies:
(a)
Bradford Woods Volunteer Fire Company.
(4)
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this Subsection B, during the eligibility period set forth in this Subsection B(4) to qualify for the tax credits authorized under Subsection C.
(a)
For Tax Year 2017, the eligibility period under the Volunteer
Service Credit Program shall run from January 20, 2017, until October
31, 2017.
(b)
For Tax Year 2018, and each tax year thereafter, the eligibility
period shall run from the prior November 1 until October 31 of the
year for which the tax credit will apply.
(5)
Recordkeeping. The Chief of each volunteer fire company listed under Subsection B(3) 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/review by:
(6)
Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Borough of Bradford Woods 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 during the eligibility period, and shall forward said application to the Manager for the Borough of Bradford Woods, together with the notarized list required by Subsection B(7), within the time frame specified herein.
(7)
Notarized list. On or before November 15 of each year, the Chief, or supervisor, shall mail or hand deliver to the Manager for the Borough of Bradford Woods a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection B(6). The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
(8)
Municipal review. The Manager for the Borough of Bradford Woods shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Council for the Borough of Bradford Woods shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to Subsection B(6). All applicants approved by the Council for the Borough of Bradford Woods shall be issued a tax credit certificate by the Manager for the Borough of Bradford Woods by no later than December 15 of each year.
(9)
Appeal of denial of certification. A volunteer who is denied certification
as an active volunteer shall have the right to request a hearing before
Council within 30 days of the denial pursuant to 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."
(10)
Official Tax Credit Register. The Borough of Bradford Woods
shall keep an official Tax Credit Register of all active volunteers
that were issued tax credit certificates. No later than December 31
of each year, the Manager for Borough of Bradford Woods shall issue
updates, as needed, of the official Tax Credit Register to the following:
(11)
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 entities listed under Subsection B(3).
(b)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection B(6) 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.
(c)
An injured emergency responder shall annually submit the application required under Subsection B(6), along with updated documentation from a licensed physician stating that the injury still exists and prevents the emergency responder 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
Borough of Bradford Woods Volunteer Service Credit Program shall be
eligible to receive a tax credit of up to $300 of the earned income
tax levied by the Borough of Bradford Woods. 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 earned income tax liability.
(2)
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his or her Borough of Bradford Woods earned income
tax liability when filing a final return for the preceding calendar
year with the authorized Earned Income Tax Collector.
(3)
Rejection of tax credit claim.
(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
Manager for the Borough of Bradford Woods.
D.
