[Adopted 1-17-2018 by Ord. No. 2-2018]
The following words and phrases, when used in this article,
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 § 220-90C, 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."[1]
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 § 220-90C.
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 residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. South Fayette 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 of Commissioners shall establish, by
resolution, the 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 or a nonprofit emergency medical service agency.
(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 one of our four
volunteer departments, Fairview, Oak Ridge, Cuddy, or Sturgeon, that
provide service to South Fayette Township.
D.
Eligibility period.
E.
Recordkeeping. The Chief of each volunteer fire company listed under § 220-90C 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 review by South Fayette Township, the State Fire Commissioner and the State Auditor General. The chief or supervisor shall annually transmit to the Township 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 no later than January 31 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
F.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification 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 and forward it to the Township
Manager. Applications shall not be accepted by the Township after
April 1 of each year.
G.
Municipal review. The Township Manager 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
of South Fayette Township shall approve all applicants that are on
the notarized eligibility list. All applicants approved by the Board
of Commissioners of South Fayette Township shall be issued a tax credit
certificate by the Township Manager.
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 Manager shall issue updates, as
needed, of the official tax credit register to the following:
I.
Injured volunteers.
(1)
An emergency responder who 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 § 220-90C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 220-90 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.
(3)
An injured emergency responder shall annually submit the application required under § 220-90, 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. 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.
A.
Tax credit. Each active volunteer who has been certified under the
South Fayette Township Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 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 his or her Township earned income tax
liability, when filing a final return for the preceding calendar year
with the Tax Officer for the Allegheny County South West 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
Manager.
(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 § 220-93.
(3)
Taxpayers shall have 30 days to appeal the decision of the Tax Officer.
A.
Tax credit. Each active volunteer who has been certified under the
South Fayette Township Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the Township tax liability
on qualified real property. If the tax is paid in the penalty period,
the tax credit shall only apply to the base tax year liability.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on his or her qualified real property tax liability
for the South Fayette Township's real estate tax levy. The tax credit
shall be administered as a refund by the Township. An active volunteer
shall file the following with the Township Manager:
(a)
A true and correct receipt from the South Fayette Township Real
Estate Tax Collector of the paid Township real property taxes for
the tax year for which the claim is being filed.
(b)
The tax credit certificate.
(c)
Photo identification.
(d)
Documentation that the tax paid was for qualified real property
as defined in this article.
(2)
If the active volunteer provides all documents required under this
subsection, the Township shall issue the tax refund to the active
volunteer.
C.
Rejection of tax credit claim.
(1)
The Township Manager shall reject the claim for a Township real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Township Manager 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 § 220-93.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Manager.
In the event that any provision, section, sentence, clause,
or part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the South Fayette Township
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.
This article shall be effective January 17, 2018.
