[Adopted 12-5-2017 by Ord. No. 17-06[1]]
[1]
Editor's Note: Section 1 of this ordinance adopted by reference
the recitals that introduced the ordinance and has not been included
in the codification.
The following words and phrases, when used in this part, shall
have the meanings given to them in this section 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 § 24-1002;
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 Sharpsburg.
A form provided by the Borough of Sharpsburg 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.[1]
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 (one of the entities) listed under § 24-1002.3.
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.
A member of a volunteer fire company.
[1]
Editor's Note: See now 53 P.S. § 6924.101 et seq.
1.
Establishment. The Borough of Sharpsburg 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 Borough 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 (or a nonprofit emergency medical service agency).
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.
Sharpsburg Volunteer Fire Department.
B.
Any volunteer fire company having a mutual aid agreement with the
Sharpsburg Volunteer Fire Department.
C.
EIT tax credit (may/shall) be given to any VFD personnel from a recognized
VFD, residing within any member municipality of the NHCOG, and have
a mutual aid agreement with that municipality, who has been certified
by his/her respective Fire Chief, and approved by the pertinent municipality,
as meeting the individual service qualifications of the applicable
Act 172 ordinance.
4.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under § 24-1003.
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
§ 24-1002.3 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 Sharpsburg 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 Borough Manager for the Borough of Sharpsburg together
with the notarized list required by § 24-1002.7 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 Borough Manager for
the Borough of Sharpsburg 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 § 24-1002.6.
The chief or supervisor shall post the notarized eligibility list
in an accessible area of the volunteer agency's facilities.
8.
Municipal review. The Borough Manager for Borough of Sharpsburg 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 Sharpsburg shall approve or disapprove the volunteers
that appear on the notarized list submitted by the chief or supervisor
pursuant to § 24-1002.6. All applicants approved by the
Council for the Borough of Sharpsburg shall be issued a tax credit
certificate by the Borough Manager for the Borough of Sharpsburg 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 Sharpsburg 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 Borough Manager for Borough of Sharpsburg 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 § 24-1002.3.
B.
An injured emergency responder shall provide documentation from a
licensed physician with the application required under § 24-1002.6
stating that his/her injury prevents them him/her 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 § 24-1002.6, 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 tax years.
1.
Tax credit. Each active volunteer who has been certified under the
Borough of Sharpsburg Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 of the earned income tax levied
by the Borough of Sharpsburg. 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 Sharpsburg 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 Borough Manager
for the Borough of Sharpsburg.
1.
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this part commits a misdemeanor
of the first degree punishable by a fine of $2,500.
2.
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this part
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
All ordinances or parts of ordinances in conflict with the terms
of this part are repealed and rescinded to the extent of such conflict.
In the event that any provision, section, sentence, clause or
part of this part is held to be invalid, such invalidity shall not
affect or impair any remaining provision, section, sentence, clause
or part of the part, it being the intent of the Council that such
remainder shall remain in full force and effect, and for this purpose
the provisions of this part are hereby declared to be severable.
Once effective, this part shall apply retroactively to January
20, 2017.
The Borough Council may establish, by resolution adopted from
time to time, a revision to any part of this part.
