[Adopted 9-13-2017 by Ord. No. 354]
Each qualifying volunteer of the Skippack Fire Company, who is certified as such in accordance with the provisions of this article, shall be entitled to receive an earned income tax credit in an amount of up to $1,000 per year. The credit shall be applied to that portion of the earned income tax that is payable to Skippack Township ("Township") and cannot exceed the volunteer's liability to the Township for the earned income tax due on wages/net profits earned in that tax year. By resolution, the Board of Supervisors may adjust the amount of the earned income tax credit at any time, in its sole discretion.
A. 
A qualifying volunteer shall be defined as:
(1) 
A volunteer who is a Township resident and has served as an active volunteer, in good standing, of the Skippack Fire Company by responding to 25% of emergency calls during the preceding calendar year, as so certified under this article.
(2) 
A volunteer who is a Township resident and who has been injured during a response to an emergency call and who can no longer serve as an active volunteer because of the injury and who would otherwise be eligible for the tax credit under this article shall be eligible for such tax credit for the succeeding five tax years.
(3) 
A volunteer who is a Township resident and holds one of the following department positions in good standing, for a minimum of nine months in the calendar year: Fire Chief, President, Vice President, Treasurer, Financial Secretary, Recording Secretary and Trustees. For purpose of determining a qualifying volunteer, one person only may serve in each position at any time.
B. 
The Board of Supervisors reserves the right to revise the criteria for a qualifying volunteer, in whole or in part, at its sole discretion.
A. 
To receive certification as a qualifying volunteer, an individual must meet the qualifying volunteer criteria set forth in § 174-53 and, by January 15 of each year (following the year in which an individual has served as an active volunteer), sign and submit an application for certification as a qualifying volunteer to the Fire Chief of the Skippack Fire Company.
B. 
Thereafter, the Skippack Fire Company Chief shall review all applications submitted, sign each application, and indicate on each application whether he/she recommends the volunteer to be certified as a qualifying volunteer.
C. 
By January 30 of the same year, the Fire Chief of the Skippack Fire Company shall forward all applications received, with all supporting documentation, to the Board of Supervisors.
D. 
The Board of Supervisors shall review the applications and supporting documentation and shall, by Board motion, certify all qualifying volunteers on or before March 1 of each year. Only those volunteers so certified by the Board of Supervisors shall receive the earned income tax credit, and this credit may be utilized for any earned income taxes paid or payable to the Township during or for the previous calendar year only.
A volunteer may appeal the decision of the Board of Supervisors to not certify him or her as a qualifying volunteer by submitting a written request for binding arbitration to the Township Secretary within 10 days of the date of the Board's decision. The binding arbitration shall be conducted in accordance with the rules of the American Arbitration Association, and any costs for the arbiter and the proceeding only shall be shared equally by the parties.
Within 10 days of the Board of Supervisors' decision certifying qualifying volunteers, the Township Secretary shall issue a qualifying volunteer exemption certificate to each qualifying volunteer, in a form acceptable to the Tax Collector appointed by the Montgomery County Tax Collection Committee to collect the earned income tax.
A. 
Any person who knowingly makes, or conspires to make, a false application for certification as a qualifying volunteer commits a misdemeanor of the first degree punishable by a fine of $2,500.
B. 
Any person who knowingly provides, or conspires to provide, a false certification recommendation under this article commits a misdemeanor of the first degree punishable by a fine of $2,500.