[Adopted 12-19-2017 by Ord. No. 17-15]
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 § 185-28C who has complied with, and is certified under, the Volunteer Service Tax 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."
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 § 185-28C.
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. Any nonresidential use of said property, except
for a legally existing major or minor home occupation for a no-impact
home based business as regulated by the Lower Paxton Township Zoning
Ordinance, shall disqualify said property from eligibility in the
Volunteer Service Credit Program.
[Amended 8-8-2018 by Ord.
No. 18-02]
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
A.
Establishment. Lower Paxton 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 Supervisors 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.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of Lower Paxton Township who are volunteers of the Colonial
Park Fire Company, the Paxtonia Fire Company, and the Linglestown
Fire Company.
D.
Eligibility period. A volunteer must meet the minimum criteria established in the Length of Service Awards Program for volunteer firefighters and fire police officers, as set forth in Chapter 128 of the Codified Ordinances, § 128-3, except that § 128-3C, Points earned in fire and rescue response, shall not be applicable to the Volunteer Service Tax Credit Program. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E.
Recordkeeping. The Chief of each volunteer fire company listed under Subsection C of this section 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 Township's Director of Public Safety, Manager or Board of Supervisors; and the State Fire Commissioner and the State Auditor General. The Chief shall annually transmit to Lower Paxton 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 Lower Paxton Township no later than January 15 of each year. The Chief 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. The Chief 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 and Director
of Public Safety. Applications shall not be accepted by the Manager
or Director after December 31 of each year. Failure to submit an application
by the December 31 deadline shall disqualify the volunteer and his
property from participation in the program for only the eligibility
period ending on said date.
[Amended 8-8-2018 by Ord.
No. 18-02]
G.
Municipal review. The Township Manager or his designee 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 Supervisors shall approve all applicants that are on
the notarized eligibility list. All applicants approved by the Board
of Supervisors shall be issued a tax credit certificate by the Township
Manager.
H.
Official Tax Credit Register. Lower Paxton 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 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 Subsection C of this section.
(2)
An injured emergency responder shall provide documentation from a
licensed physician with the application required under this section
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 this section, 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
Lower Paxton Township Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $500 of the earned income tax levied
by Lower Paxton 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 their municipality's earned income
tax liability when filing a final return for the preceding calendar
year with the tax officer for Lower Paxton Township.
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 § 185-31.
(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
Lower Paxton Township Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% of the municipal tax
liability on qualified real property. If the tax is paid in the discount
period, the tax credit shall only apply to the amount actually paid.
If the tax is paid in the penalty period, the tax credit shall only
apply to the base tax year liability. Under no circumstances shall
a tax credit be paid if the tax is paid in delinquency.
[Amended 8-8-2018 by Ord.
No. 18-02]
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 municipality's real estate tax levy. The tax credit shall
be administered as a refund by Lower Paxton Township. An active volunteer
shall file the following with the Township Manager or his designee:
(a)
A true and correct receipt from the municipal real estate tax
collector of the paid municipal 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 Lower Paxton Township treasurer shall issue the tax
refund to the active volunteer.
C.
Rejection of the tax credit claim.
(1)
The Township Manager or his designee shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection B(1).
(2)
If the Township Manager or his designee 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 § 185-31.
(3)
Taxpayers shall have 30 days to appeal the decision of the Township
Manager or his designee.
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 Lower Paxton 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.
