[Adopted 4-4-2019 by Ord. No. 2019-3]
The above recitals are incorporated herein by reference.[1]
[1]
Editor's Note: Said recitals are on file in the Borough offices.
The Code of Ordinances for the Borough of Oakdale is hereby amended to include this ordinance as to be known as "Tax Credits for Volunteer Members of Volunteer Fire Companies."
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.
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 set forth in Section 4;
B. 
Receives certification as an active volunteer by the Chief or designee of a volunteer fire company; and
C. 
Receives approval as an active volunteer by Council for the Borough of Oakdale.
APPLICATION
A form provided by the Borough of Oakdale to a volunteer applying for certification under the Volunteer Service Credit Program.
AUTHORIZED EARNED INCOME TAX COLLECTOR
Jordan Tax Services, Inc., or the current regional earned income tax collector.
COMMISSIONER
The State Fire Commissioner of the Commonwealth.
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 PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with the volunteer fire company listed under § 324-60C.
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.
REAL ESTATE TAX
A tax owed on real estate owned within the Borough pursuant to General County Assessment Law, 72 P.S § 5020-1 et seq.
VOLUNTEER
A member of a volunteer fire company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A. 
Establishment. The Borough of Oakdale 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. 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.
(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.
(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 municipality who are volunteers of the Oakdale Volunteer Fire Department known as the Oakdale Hose Company.
(1) 
North Fayette Township Volunteer Fire Department.
(2) 
Oakdale Volunteer Fire Department.
(3) 
Sturgeon Volunteer Fire Department.
(4) 
Imperial Volunteer Fire Department.
(5) 
McDonald Volunteer Fire Department.
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 authorized under §§ 324-61 and 234-62.
[Amended 11-5-2020 by Ord. No. 2020-5]
(1) 
For 2019, the eligibility period under the Volunteer Service Credit Program shall run from January 1, 2019, until December 31, 2019.
(2) 
For 2020, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
E. 
Recordkeeping. The Chief of the Oakdale Hose Company 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) 
Oakdale Borough Council or their designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
F. 
Volunteer application. On or before the second Monday in January 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 Borough of Oakdale 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, and shall forward said application to the Manager for Borough together with the notarized list required by § 324-60G within the time frame specified herein.
G. 
Notarized list. On or before the first Monday in February of each year, the Chief, or supervisor, shall mail or hand deliver to the Manager for the Borough 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 § 324-60F. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
H. 
Municipal review. The Manager for the Borough of Oakdale shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. At the first regular meeting in March of each year, Council of Oakdale shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or supervisor pursuant to § 324-60F. All applicants shall be approved by the Council for the Borough of Oakdale.
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 Council within 30 days of the denial pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies),[1] and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[2]
[1]
Editor's Note: See 2 Pa.C.S.A. § 553 et seq.
[2]
Editor's Note: See 2 Pa.C.S.A. § 751 et seq.
J. 
Official Tax Credit Register. The Borough of Oakdale shall keep an official Tax Credit Register of all active volunteers that were issued tax credit certificates. The Manager for the Borough shall issue updates, as needed, of the official Tax Credit Register to the following:
(1) 
The Council for the Borough of Oakdale.
(2) 
Chief of the Volunteer Fire Company.
(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 § 324-60C.
(2) 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 324-60F 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 § 324-60F, 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 Borough of Oakdale Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $300 of the earned income tax levied by the Borough. 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.
[Amended 11-5-2020 by Ord. No. 2020-5]
B. 
Claim. An active volunteer with a tax credit certificate may claim a tax credit on his (or her) Borough of Oakdale Earned Real Estate Tax liability when filing a final return for the preceding calendar year with the Authorized Earned Real Estate 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 Manager for the Borough.
(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 § 324-62.
(3) 
Taxpayers shall have 30 days to appeal the decision of the tax officer pursuant to Section 6.
[Added 11-5-2020 by Ord. No. 2020-5[1]]
A. 
Tax credit. Each active volunteer who has been certified under the Borough of Oakdale Volunteer Service Credit Program shall be eligible to receive a real property tax credit of 20% of the Borough tax liability on qualified real property. If the tax is paid in the penalty period, the tax credit shall only apply to the base tax year liability.
B. 
Claim.
(1) 
An active volunteer with a tax credit certificate may file a claim for the tax credit on his or her qualified real property tax liability for the Borough of Oakdale'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 Manager:
(a) 
A true and correct receipt from the Borough of Oakdale Real Estate Tax Collector of the paid Borough real property taxes for the tax year for 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.
C. 
Rejection of tax credit clam.
(1) 
The Borough Manager 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 Manager 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 § 324-63.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Manager.
[1]
Editor's Note: This ordinance also renumbered former §§ 324-62 and 324-63 as §§ 324-63 and 324-64, respectively.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 324-61 shall have a right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
(3) 
All appeals of decisions under § 324-61 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] and [reference the procedure identified by the municipality's Local Taxpayer Bill of Rights ordinance].
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
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.