Town of McCandless, PA
Allegheny County
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Table of Contents
Table of Contents
[Ord. 1466, passed 10-9-2017]
The following words and phrases which, when used in this Article, shall have the meanings given to them in this Article unless the context clearly indicates otherwise.
ACTIVE VOLUNTEER
An individual who volunteers at a Volunteer Fire Company and has satisfied the following conditions:
(a) 
Completes the activities of the Volunteer Service Credit Program;
(b) 
Receives certification as an Active Volunteer by the Chief or designee of a Volunteer Fire Company or the supervisor, Chief or designee of a nonprofit emergency medical services agency, and
(c) 
Receives approval as an Active Volunteer by the Town Council for the Town of McCandless.
APPLICATION
A form provided by the Town of McCandless to a volunteer applying for certification under the Volunteer Service Credit Program.
(a) 
Keystone Collections Group or the current regional earned income tax collector.
(b) 
The State Fire Commissioner of the Commonwealth.
(c) 
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.
(d) 
The timeframe when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
Volunteer who responds to an emergency call with one or more of the Eligible Entities set forth in this Article.
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.
VOLUNTEER
A member of a volunteer fire company.
[Ord. 1466, passed 10-9-2017]
(a) 
Establishment. The Town of McCandless 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 demonstrate appreciation by the Town for this service.
(b) 
Program criteria. The Town Council shall establish, by resolution, the criteria that must be met during the eligibility period 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.
(3) 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
A. 
Fundraising;
B. 
Providing facility or equipment maintenance; and
C. 
Financial bookkeeping.
(4) 
The involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
(5) 
The total number of years the volunteer has served.
(c) 
Eligible entities. The Volunteer Service Credit Program is available to residents of the Town of McCandless who are volunteers of the following volunteer fire companies:
(1) 
Highland Volunteer Fire Department;
(2) 
Ingomar Volunteer Fire Department No. 2; and
(3) 
Peebles District Volunteer Fire Company.
(d) 
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this Article, during the eligibility period set forth in this Article to qualify for the tax credits authorized under Section 349.03.
(1) 
For Tax Year 2017, the eligibility period under the Volunteer Service Credit Program shall run from January 20, 2017 until October 31, 2017.
(2) 
For Tax Year 2018, and each tax year thereafter, the eligibility period shall run from November 1st until October 31st of the year for which the tax credit will apply.
(e) 
Recordkeeping. The Chief of each eligible entity listed under Section 349.02(c) 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 audit/review by:
(1) 
The Town Manager of the Town of McCandless or the Town Manager's designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
(f) 
Volunteer application. On or before November 5th of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Town of McCandless 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 during the eligibility period, and shall forward said application to the Town Manager for the Town of McCandless together with the notarized list required by Section 349.02(g) within the timeframe specified therein.
(g) 
Notarized list. On or before November 15th of each year, the Chief or supervisor shall provide to the Town Manager of the Town of McCandless or the Town Manager's designee a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Section 349.02(f). The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
(h) 
Municipal review. The Town Manager of the Town of McCandless or the Town Manager's designee shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At a Regular meeting in December of each year, the Town Council for the Town of McCandless shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to Section 349.02(g). All applicants approved by the Town Council for the Town of McCandless shall be issued a tax credit certificate by the Town Manager of the Town of McCandless or the Town Manager's designee by no later than December 31st of each year.
(i) 
Appeal of denial of certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before a Hearing Officer within 30 days of the denial pursuant to the provisions of Section 349.04.
(j) 
Official Tax Credit Register. The Town of McCandless shall keep an official Tax Credit Register of all Active Volunteers that were issued tax credit certificates. No later than December 31st of each year, the Town Manager of the Town of McCandless or the Town Manager's designee shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
The Town Council for the Town of McCandless;
(2) 
Chief of the volunteer fire company; and
(3) 
Authorized Earned Income Tax Collector.
(k) 
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 Section 349.02(c).
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under Section 349.02(f) 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 Section 349.02(f), 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.
[Ord. 1466, passed 10-9-2017]
(a) 
Tax credit. Each active volunteer who has been certified under the Town of McCandless Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $500 of the Earned Income Tax levied by the Town of McCandless. 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 earned income tax liability.
(b) 
Claim. An active volunteer with a tax credit certificate may claim a tax credit on his (or her) Town of McCandless Earned Income Tax liability when filing a final return for the preceding calendar year with the Authorized Earned Income Tax Collector.
(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 Town of McCandless.
(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.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer.
[Ord. 1466, passed 10-9-2017]
(a) 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under Section 349.02 or 349.03 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
A may appeal the decision of the tax officer to a Hearing Officer formally appointed by Town Council by submitting a written request to the tax officer, to be postmarked within 30 calendar days of receipt of the Tax Collector's ruling. This request must be accompanied by the payment of a deposit fee of $125, as set by Town Council. If the result of this appeal is a ruling in your favor, the deposit fee will be refunded within 30 calendar days of receipt of the ruling. The request for an appeal is not considered complete and timely unless the deposit fee accompanies the request. The tax officer will make every reasonable effort to consider the needs of all parties involved when requesting the hearing date from the Hearing Officer. After the Hearing Officer sets the date of the hearing, the tax officer will notify the taxpayer in writing. Both parties will then submit directly to the Hearing Officer a brief plus attachments stating his/her arguments; the length of the brief may be determined by the Hearing Officer. Each party will submit a copy to the other on this correspondence, and the documents must be received by all parties not less than five business days before the hearing itself. The hearing will take place in Council Chambers at Town of McCandless' Town Hall, 9955 Grubbs Road, Wexford, PA 15090. If a recording is required, the hearing will take place in the Assembly Room at Town Hall. The hearing may be recorded at the option of the Hearing Officer, and taxpayer may be required to provide verification that all factual information presented is true, correct, and complete to the best of taxpayer's knowledge and belief. If a record is made of the hearing, taxpayer may obtain a copy of the record by paying a fee equal to 50% of all costs incurred in the preparation and transcription of the record.
(4) 
The purpose of the hearing shall include, but not be limited to, a review of all documents, data, and records produced by taxpayer and the tax officer, and shall provide an opportunity for taxpayer to be heard on issues directly relating to the filing of taxpayer's application and payment of taxes. Each party will be given the opportunity to present his/her case, beginning with the Tax Officer. The duration of each presentation shall be determined by the Hearing Officer. The Hearing Officer will render an opinion within 10 business days after the hearing or any continuation thereof is completed. The opinion will be in writing and addressed to taxpayer, with a copy to the tax officer. The opinion will be mailed to taxpayer's last known address by ordinary mail and shall become taxpayer's formal notice of tax liability or taxpayer's formal request for a refund as of the date of that determination. The Hearing Officer reserves the right to continue the hearing to a future date if time constraints or other issues prevent completion on the initial hearing date.
(5) 
If taxpayer does not agree with the decision of the Hearing Officer, taxpayer may appeal to the appropriate Court of Common Pleas of Allegheny County. Taxpayer must file your appeal within 30 calendar days after the notice of the decision of the Hearing Officer.
[Ord. 1466, passed 10-9-2017]
(a) 
Any individual who knowingly makes or conspires to make a false report in an application for certification under this Article commits a misdemeanor of the first degree punishable by a fine of $2,500.
(b) 
Any individual who knowingly provides or conspires to provide false information that is used to compile a service log under this Article commits a misdemeanor of the first degree punishable by a fine of $2,500.