[Adopted 2-22-2018 by Ord. No. 735]
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 § 115-56C who has complied with, and is certified under, the Volunteer Service Credit Program.
A tax on earned income and net profits levied under 53 P.S.
§ 6924.101 et seq., 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 § 115-56C.
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.
A.
Establishment. Palmerton Borough hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage active membership
and service in the community's volunteer fire companies and nonprofit
emergency medical service agencies serving Palmerton Borough.
B.
Program criteria. The Borough Council shall establish, by resolution,
the annual criteria that must be met to qualify for credits under
the program in cooperation with the Fire Chief of Palmerton Borough
that will take into consideration:
(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. In case active
service is through another volunteer fire company or nonprofit emergency
medical service agencies not in Palmerton Borough, the criteria accepted
by the Palmerton Borough shall be that criteria established by the
municipality in which that agency is located.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Borough who are active volunteers of the following
volunteer fire companies and nonprofit emergency medical service agencies
that provide service or mutual aid to Palmerton Borough:
D.
Eligibility period. An active volunteer must meet the minimum criteria,
set by resolution under this section, during the eligibility period
to qualify for the tax credits established under Section 3.
E.
Recordkeeping. The chief of each volunteer fire company or the supervisor of the nonprofit emergency medical service agency listed under § 115-56C shall keep specific records of each active 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 Council, the State Fire Commissioner, Municipal Auditor, and the State Auditor General. The chief, or supervisor of any agency, 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 January 20 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. Active 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 of the agency. 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 Secretary.
G.
Municipal review. The Borough Secretary 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 shall
approve all applicants that are on the notarized eligibility list.
H.
Official tax credit register. The Borough shall keep an official
Tax Credit Register of all active volunteers that were issued to tax
credit certificates. The Borough Secretary 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 § 115-56C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 115-56 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 § 115-56, 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
Palmerton Borough Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $150 per year. In event that an individual's
earned income tax liability is less than the amount of the tax credit
offered, the individual's tax credit shall equal the volunteer's
tax liability.
B.
Claim.
(1)
An active volunteer with a tax credit certificate may file a claim
for the tax credit for the earned income tax liability no later than
October 15 of each year by completing an affidavit that their income
is in excess of $30,000 or, if less the actual amount, then certifying
actual earned income and submitting it to the Borough Treasurer.
(2)
Unless rejected below, Palmerton Borough shall reimburse the active
volunteer for their tax credit by check within 45 days of submission.
(3)
All claims shall be subject to audit by the Borough's auditor.
C.
Rejection of tax credit claim.
(1)
The Borough Treasurer shall reject a claim for a tax credit if the
taxpayer is not on the official Tax Credit Register issued by the
Borough Secretary.
(2)
If the Borough Treasurer 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 § 115-59.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Treasurer.
A.
Tax credit. Each active volunteer who has been certified under Palmerton
Borough Volunteer Service Credit Program shall be eligible to receive
a real property tax credit of 20%, up to a maximum of $150. In case
of multiple active volunteers, said credit shall be split amongst
all property owners. In case of property owned jointly between an
active volunteer and another person, said credit shall be applied
to the full amount of Borough taxes.
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'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 Secretary:
(a)
A true and correct receipt from the Borough 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
within 45 days upon approval of the Borough Council.
C.
Rejection of the tax credit claim.
(1)
The Borough Secretary 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 Secretary 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 § 115-59.
(3)
Taxpayers shall have 30 days to appeal the decision of the Borough
Secretary.
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 Palmerton Borough
Council 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 February 22, 2018.
