Borough of Lake City, PA
Erie County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Lake City 6-10-2019 by Ord. No. 436-19. Amendments noted where applicable.]
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, approved by the Borough Council, completed by a volunteer and submitted to the Fire Chief or supervisor of the nonprofit emergency medical services agency for signature certifying eligibility according to the Volunteer Service Credit Program criteria.
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 the supervisor that contains the names of those volunteers who the Chief or supervisor certifies as eligible according to the Volunteer Service Credit Program criteria resolution.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program.
QUALIFIED REAL PROPERTY
A residential real property owned, owned jointly or in common with another, or in the form of a trust or partnership in which the volunteer has an interest, and occupied as the domicile of a volunteer.
QUALIFYING VOLUNTEER
A Borough resident who volunteers for a volunteer fire company or nonprofit emergency medical services agency in Lake City Borough who has complied with and is certified under the Volunteer Service Credit Program.
TAX COLLECTOR
With respect to earned income tax, the person or entity appointed pursuant to the Local Tax Enabling Act by the Borough to collect the earned income tax. With respect to real estate tax, the individual who was elected Lake City Borough Tax Collector.
VOLUNTEER
A Borough resident that is a member of a volunteer fire company or nonprofit emergency medical service agency located in Lake City Borough.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
The Borough of Lake City 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 nonprofit emergency medical services agencies. By resolution, the Borough Council reserves the right to revise the minimum participation score, qualifying criteria and/or any of the criteria utilized in the Volunteer Service Credit Program, or to create other qualifying criteria to be utilized in lieu of the Volunteer Service Credit Program, in whole or in part, at its sole discretion.
A. 
Volunteers earn points towards qualification for the earned income tax credit and the real estate tax credit for the following activities in the following manner:
(1) 
One point for each emergency call attended.
(2) 
One point for each nonemergency activity attended (including, but not limited to, special event traffic control).
(3) 
One point for attendance at each scheduled facility maintenance and equipment duty (minimum of one hour).
(4) 
One point for attendance at organizational meetings.
(5) 
One point for each drill, training, or educational event attended (per day).
(6) 
One point for assisting with a special event (including, but not limited to, activities such as fire prevention programs and fundraising events).
B. 
Annual participation score. The annual participation score will equal the number of points earned in the calendar year.
A "qualifying volunteer" shall be defined as:
A. 
An Lake City Borough resident who has attained annually 150 participation points pursuant to the Volunteer Service Program set forth in § 62-3. The volunteer must be a volunteer in good standing with the volunteer fire company or nonprofit emergency medical service agency during the calendar year for the credit is sought. By resolution, the Borough Council reserves the right to revise the minimum participation score and/or any of the criteria utilized in the Volunteer Service Credit Program, or to create other qualifying criteria to be utilized in lieu of the Volunteer Service Credit Program, in whole or in part, at its sole discretion.
B. 
A volunteer who holds one of the following Department positions in good standing, for a minimum of nine months in the calendar year: Fire Chief, President, Vice President, Secretary, Treasurer, Chairman of the Trustees/Board of Directors and Chairman of Relief Trustees/Board of Directors. For the purposes of determining a qualifying volunteer, one person only may serve in each position at any time.
C. 
A volunteer who has been injured during a response to an emergency call and who can no longer serve as an active volunteer because of the injury. A volunteer so injured and unable to serve shall be deemed a qualifying volunteer until December 31 of the fifth anniversary of the date of injury.
The Volunteer Service Credit Program is available to residents of the Borough who are qualified volunteers of volunteer fire companies and/or nonprofit emergency medical service agencies located in Lake City Borough.
A qualifying volunteer must meet the minimum criteria set forth in § 62-4, during the eligibility period to qualify for the tax credits established under §§ 62-11 and 62-12. For 2019, and each subsequent year thereafter, the eligibility period shall run from January 1 until December 31.
The chief of each volunteer fire company or the supervisor of a nonprofit emergency medical service agency, or their designees, 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:
A. 
The Lake City Borough Council.
B. 
The Pennsylvania Fire Commissioner.
C. 
The Pennsylvania State Auditor General.
On or before the first Monday of January each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their Chief or supervisor. Applications shall be on a form approved by the Borough Council. 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. The Chief shall forward said application to the Borough Treasurer together with the notarized list required by § 62-9 within the time frame specified herein.
On or before January 15 of each year, the Chief or supervisor shall mail or hand deliver to the Borough Treasurer 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 § 62-8. The Chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
The Borough Treasurer, or his/her designee, 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 acknowledge receipt of the eligibility list as submitted by the Borough Treasurer, or his/her designee. The Borough reserves the right to reject applications and remove them from the eligibility list. If the Borough 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 § 62-13A. The Borough Treasurer, or his/her designee, shall provide the Borough Tax Collector with a list of the qualifying volunteers who are eligible for tax credits no later than January 31 of each year.
A. 
Tax credit. Each volunteer who has been certified under the Borough's Volunteer Service Credit Program shall be eligible to receive an earned income tax credit of up to $1,000 of the earned income tax levied by the Borough. The credit shall be applied to that portion of the earned income tax that is payable to Lake City Borough and cannot exceed the volunteer's liability to the Borough in that tax year. 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 who appears on the notarized eligibility list verified by the Borough Treasurer, and on file with the Borough Tax Collector, may file a claim for the tax credit on their Borough earned income tax liability when filing a return for the preceding calendar year with the Borough Tax Collector.
C. 
Rejection of a tax credit claim.
(1) 
The Borough Tax Collector shall reject a claim for a tax credit if the taxpayer is not on the official notarized eligibility list verified by the Borough Treasurer, or his/her designee.
(2) 
If the Tax Collector 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 § 62-13.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Treasurer, or his/her designees.
A. 
The tax credit. Each volunteer who has been certified under the Borough's Volunteer Service Credit Program shall be eligible to receive a tax credit up to 20% of the real estate taxes paid by that volunteer to Lake City Borough. The 20% tax credit does not apply to any penalty applied to the real estate tax.
B. 
Claim.
(1) 
A certified volunteer may submit a request for 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. A certified volunteer shall file the following with the Borough Treasurer:
(a) 
Completed and signed request for tax credit.
(b) 
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.
(c) 
Copy of government issues photo identification as documentation that the tax paid was for qualified property.
C. 
Rejection of tax credit claim.
(1) 
The elected Borough Tax Collector, or his/her designee, 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 Subsection A(1).
(2) 
If the elected Borough Tax Collector, or his/her designee, 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 § 62-13.
(3) 
Taxpayers shall have 30 days to appeal the decision of the Borough Treasurer or his/her designees.
A. 
Earned income tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 62-11 shall have the right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or a rejection of claim.
(3) 
All appeals of decisions under § 62-13 shall follow the provision of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights,[1] and the Lake City Borough Code.
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
B. 
Real property tax credit appeals.
(1) 
Any taxpayer aggrieved by a decision under § 62-12 shall have the right to appeal said decision.
(2) 
A taxpayer shall have 30 days to appeal a decision or a rejection of claim.
(3) 
All appeals under § 62-13 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), 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."