[Adopted 11-21-2017 by Ord. No. 546]
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 or nonprofit emergency medical service agency listed under § 117-60C who has complied with, and is certified under, the Volunteer Service Credit Program.
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 § 117-60C.
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 or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. The Borough of Edgeworth 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 and nonprofit
emergency medical service agencies.
B.
Program criteria. The Board shall establish, by resolution, the annual
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.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Borough who are volunteers of the Cochran Hose
Company and nonprofit emergency medical service agencies that provide
service to the Borough of Edgeworth.
D.
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period to qualify for the tax credits established under § 117-61.
E.
Recordkeeping. The Chief of the Cochran Hose Company and/or the supervisor of the nonprofit emergency medical service agency listed under § 117-60C 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 the Borough of Edgeworth, the State Fire Commissioner and the State Auditor General. The chief or supervisor shall annually transmit to the Borough 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 Borough no later than December 1 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 Borough
Manager. Applications shall not be accepted by the Borough after November
1 of each year.
G.
Municipal review. The Borough Manager shall review the applications
for credit under the Volunteer Service Credit Program and shall cross-reference
them with the notarized eligibility list. The Borough Council of the
Borough of Edgeworth shall approve all applicants that are on the
notarized eligibility list at the December regular meeting of Borough
Council. All applicants approved by the Borough Council of the Borough
of Edgeworth shall be issued a tax credit certificate by the Borough
Manager. No later than December 31 of each year, the Borough Manager
or other designee for the Borough of Edgeworth will provide a copy
of the official tax credit register to the following: 1) the Council
of the Borough of Edgeworth; 2) Chief of the Cochran Hose Volunteer
Fire Company; 3) the earned income tax collector (currently, Keystone);
and 4) Chief or supervisor of any designated nonprofit emergency medical
services agency, if applicable.
H.
Official tax credit register. The Borough shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. The Borough Manager shall issue updates, as needed,
of the official tax credit register to the following:
I.
Injured volunteers.
(1)
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 § 117-60C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 117-60 stating that their injury prevents them 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 § 117-60, 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.
A.
Tax credit. Each active volunteer who has been certified under the
Borough of Edgeworth 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. 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.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit on their Borough earned income tax liability when
filing a final return for the preceding calendar year with the tax
officer for the Allegheny North Tax Collection District prior to November
1 of the year for which the tax credit is requested.
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 Borough 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 § 117-63.
(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
Borough of Edgeworth Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the Borough 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 their qualified real property tax liability
for the Borough of Edgeworth's real estate tax levy. The tax
credit shall be administered as a refund by the Borough Treasurer.
An active volunteer shall file the following with the Borough Manager.
(a)
A true and correct receipt from the Borough of Edgeworth Real
Estate Tax Collector of the paid Borough real property taxes for the
tax year 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 Borough shall issue the tax refund to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Borough Manager shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Borough 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 § 117-63.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
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 Borough of Edgeworth
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 ordinance shall be effective November 21, 2017.
