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."
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.
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."
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.