The following words and phrases, when used in this chapter,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency
medical service agency as indicated herein who has complied with,
and is certified under, the Volunteer Service Credit Program as set
forth herein.
COMMISSIONER
The State Fire Commissioner of the Commonwealth of Pennsylvania.
EARNED INCOME TAX
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."
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of
the volunteer fire companies or nonprofit emergency medical service
agencies providing service in Abington Township.
EMERGENCY RESPONSE CALL
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 or she shall have been when the call was received.
LOCAL TAX ENABLING ACT
The Act of December 31, 1965 (P.L. 1257, No. 511), known
as the "Local Tax Enabling Act."
NONPROFIT EMERGENCY MEDICAL SERVICES AGENCY
An entity that is chartered as a nonprofit corporation and
engages in the service of providing emergency medical services to
patients within this commonwealth by operating any of the following:
B.
An advanced life support squad vehicle.
C.
A basic life support squad vehicle.
D.
A quick response service.
E.
A special operations EMS service. This subsection includes,
but is not limited to:
(2)
A wilderness EMS service;
(3)
A mass-gathering EMS service; and
(4)
An urban search and rescue EMS service.
F.
A vehicle or service which provides emergency medical services
outside of a health care facility, as prescribed by the Department
of Health by regulation.
QUALIFIED VOLUNTEER
A Township resident that has served as an active volunteer,
in good standing, as so certified under this chapter, during the preceding
calendar year, for a Township volunteer fire company and/or a nonprofit
emergency medical services agency.
TAX CREDIT
The earned income tax credit and/or the real property tax
credit granted hereunder.
TOWNSHIP
The Township of Abington, Montgomery County, Pennsylvania.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
VOLUNTEER FIRE COMPANY
A nonprofit chartered corporation, association or organization
located in this commonwealth that provides fire protection services
and may offer other voluntary emergency services within the Township.
Within 10 days of the Board of Commissioners' 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 and
the Township's Tax Collector elected to collect the Township's
real property tax.