[Adopted 1-29-2019 by Ord. No. C-569, approved 1-29-2019; amended in its entirety 4-14-2020 by Ord. No. C-580, approved 4-14-2020]
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.
APPLICATION FOR CERTIFICATION
The form completed by a volunteer and submitted to the Fire Chief or the President of the Ambulance Agency for signature certifying eligibility according to the Volunteer Service Credit Program criteria.
CERTIFIED VOLUNTEER
A volunteer with the volunteer fire company or volunteer ambulance agency listed under § 110-47C who has complied with and is certified under the Volunteer Service Credit Program.
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."[1]
ELIGIBILITY LIST
The document provided by the Fire Chief or Ambulance President that contains the names of those volunteers who he/she certifies as eligible according to the Volunteer Service Credit Program criteria.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
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/she shall have been when the call was received.
MUNICIPAL REAL ESTATE PROPERTY TAX
An annual local governmental tax on real property or personal property based on a tax rate (so many dollars or cents per $100 value of property.)
REQUEST FOR CREDIT
The form completed by a certified volunteer and submitted to the Municipal Treasurer, requesting earned income tax and/or real property tax credit.
VOLUNTEER
A member of a volunteer fire company or ambulance agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. Lititz Borough 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/ or ambulance agencies.
B. 
Program criteria. The Council 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 to or duty crews he/she has been committed to.
(2) 
The total amount of time served by a volunteer on administrative and other support services, including but not limited to:
(a) 
Fundraising.
(b) 
Providing facility or equipment maintenance.
(c) 
Financial bookkeeping or fundraising.
(d) 
Fire prevention and public education.
(e) 
Other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
C. 
Eligible entities. The Volunteer Service Credit Program is available to residents of Lititz Borough who are volunteers of the following volunteer fire companies and ambulance agencies that provide service to Lititz Borough:
(1) 
Lititz Fire Company No. 1.
(2) 
Brunnerville Fire Company.
(3) 
Rothsville Volunteer Fire Company.
(4) 
Brickerville Fire Company.
(5) 
Warwick Community Ambulance Association.
(6) 
Rothsville Volunteer Fire Company Ambulance.
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 § 110-48. For 2018, and each subsequent year thereafter, the eligibility period shall run from January 1 through December 31.
E. 
Injured volunteers.
(1) 
A volunteer 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 § 110-47C.
(2) 
An injured volunteer shall provide documentation from a licensed physician with the application required under § 110-47G stating that their injury prevents them from performing duties to qualify as a certified volunteer. In such a case, the injured volunteer shall be deemed a certified volunteer for that tax year.
(3) 
An injured volunteer shall annually submit the application required under § 110-47G, along with updated documentation from a licensed physician stating that the injury still exists and prevents them from qualifying as a certified volunteer. The injured volunteer shall again be deemed a certified volunteer for that tax year. An injured volunteer shall only be deemed a certified volunteer for a maximum of five consecutive tax years.
F. 
Recordkeeping/eligibility list. The Fire Chief of each volunteer fire company and President of each ambulance agency listed under § 110-47C 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 Council, the State Fire Commissioner and the State Auditor General. The Fire Chief and President shall annually transmit to the Borough an eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The eligibility list shall be transmitted to the Borough no later than January 30 of each year. The Fire Chief and Ambulance Association President of each participating volunteer agency shall post the eligibility list in an accessible area of the volunteer agency's facilities.
G. 
Application. Volunteers that have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their Fire Chief or President. The Fire Chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program. Certified volunteers wishing to receive an earned income tax credit for the previous year shall complete and submit a request for tax credit, including all required documentation, to the Borough Treasurer between January 1 and April 30. Requests shall not be accepted by the Borough after April 30 of each year.
H. 
Municipal review. The Borough Treasurer shall review the requests for credit under the Volunteer Service Credit Program and shall cross reference them with the eligibility list. The Borough Council shall acknowledge receipt of the eligibility list as submitted by the fire company or ambulance agency.
Each certified volunteer shall be eligible to receive a tax credit of his/her paid earned income tax levied by the Borough. The tax credit, payable to the volunteer, has been established to be $200. The tax credit applies only the portion of the earned income tax ultimately payable to Lititz Borough.
A. 
Claim.
(1) 
A certified volunteer may submit a request for credit of his/her Borough earned income tax liability. The tax credit shall be administered as a refund by the Borough Treasurer, to be distributed by June 14. A certified volunteer shall file the following with the Borough Treasurer:
(a) 
Completed and signed request for credit; and
(b) 
Copies of all W-2 forms (or quarterly vouchers with cancelled checks if self-employed).
B. 
Rejection of tax credit claim.
(1) 
The Borough Treasurer shall reject a claim for a tax credit if the taxpayer is not on the eligibility list or fails to provide the documents required under § 110-48A(1).
(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 § 110-50.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Treasurer to the Borough Manager.
Each certified volunteer shall be eligible to receive a tax credit of his/her paid municipal real estate property tax levied by the Borough. The tax credit, payable to the volunteer, has been established to be 0%. The tax credit applies only to the portion of the municipal real estate property tax ultimately payable to Lititz Borough.
A. 
Claim.
(1) 
A certified volunteer may submit a request for credit of his/her municipal real estate property tax liability. The tax credit shall be administered as a refund by the Borough Treasurer, to be distributed by June 14. A certified volunteer shall file the following with the Borough Treasurer:
(a) 
Completed and signed request for credit; and
(b) 
Copies of proof of municipal real estate property tax paid.
B. 
Rejection of tax credit claim.
(1) 
The Borough Treasurer shall reject a claim for a tax credit if the taxpayer is not on the eligibility list or fails to provide the documents required under § 110-49A(1).
(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 § 110-50.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Treasurer to the Borough Council President.
Earned income tax and municipal real estate property tax credit appeals:
A. 
Any taxpayer aggrieved by a decision under § 110-48 or 110-49 shall have a right to appeal said decision to the Borough Council President.
B. 
A taxpayer shall have 30 days from the date set forth on the notice of decision to appeal a decision or rejection of claim.
C. 
All appeals of decisions under § 110-48 or 110-49 shall follow the provisions of the Act of May 5, 1998, P.L.301, No. 50, known as the "Local Taxpayers Bill of Rights."[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
In accordance with Section 79A31 of the authorizing Act for this volunteer service program, any person who knowingly makes/provides or conspires to make/provide a false service record report under the Act commits a misdemeanor of the first degree punishable by a fine of $2,500.
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 Lititz 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 on the date of adoption.