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
A volunteer for a volunteer fire company who has complied
with, and is certified under, the Volunteer Service Credit Program
as set forth herein.
COMMISSIONER
The State Fire Commissioner of the Commonwealth of Pennsylvania.
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 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 one of
the volunteer fire companies providing service in Upper Moreland Township.
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 they shall have been when the call was received.
QUALIFIED VOLUNTEER
A Township resident that has served as an active volunteer,
in good standing, as so certified under this article, during the preceding
calendar year, for a Township volunteer fire company.
TAX CREDIT
The earned income tax credit and/or the real property tax
credit granted hereunder.
TOWNSHIP
The Township of Upper Moreland, Montgomery County, Pennsylvania.
VOLUNTEER FIRE COMPANY
A nonprofit chartered corporation, association or organization
located in this commonwealth that provides fire protection services
and may offer other voluntary emergency medical services within the
Township.
Within 10 days of the Board of Commissioners' decision certifying
qualifying volunteers, the Township Secretary shall issue a qualifying
volunteer tax credit certificate to each qualifying volunteer in a
form acceptable to the Tax Collector appointed by the Montgomery County
Tax Collection Committee to collect the earned income tax and the
Township's Tax Collector elected to collect the Township's real property
tax.