[Ord. No. 1152, 9/5/2023]
The following words and phrases when used in this Part 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 listed under § 24-602, Subsection 3, of this Part 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 found at 53 P.S. § 6924.301 et seq.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the Volunteer Service Credit Program. The eligibility period for each tax year shall run from December 1 of the prior tax year to November 31 in the tax year. The first eligibility period shall be December 1, 2022, to November 31, 2023, for the 2023 tax year.
EMERGENCY RESPONDER
A volunteer who responds to an emergency call with one of the entities listed under § 24-602, Subsection 3, of this Part.
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.
QUALIFIED REAL PROPERTY
A residential real property owned and occupied as the domicile of an active volunteer.
VOLUNTEER
A member of a volunteer fire company.
[Ord. No. 1152, 9/5/2023]
1. 
Establishment. The Borough of Stroudsburg 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.
2. 
Program Criteria. The Borough of Stroudsburg shall establish, by resolution, the annual criteria that must be met to qualify for credits under the program based on the following:
A. 
The number of emergency response calls to which a volunteer responds.
B. 
The level of training and participation in formal training and drills for a volunteer.
C. 
The total amount of time expended by a volunteer on administrative and other support services, including but not limited to:
(1) 
Fundraising.
(2) 
Providing facility or equipment maintenance.
(3) 
Financial bookkeeping.
(4) 
Involvement in other events or projects that aid the financial viability, emergency response or operational readiness of a volunteer fire company.
3. 
Eligible Entities. The Volunteer Service Credit Program is available to residents of the Borough of Stroudsburg who are volunteers of the following volunteer fire companies that provide service to the Borough of Stroudsburg: Phoenix Company and Chemical Company of the Borough of Stroudsburg.
4. 
Eligibility Period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period (as defined herein) to qualify for the tax credits established under § 24-603 or 24-604 of this Part.
5. 
Recordkeeping.
A. 
The Chief of each volunteer fire listed under § 24-602, Subsection 3, of this Part 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 review by:
(1) 
The Stroudsburg Borough Council or its designee;
(2) 
The State Fire Commissioner; and
(3) 
The State Auditor General.
B. 
The Chief shall annually transmit to the Stroudsburg Borough Manager a notarized eligibility list of all volunteers who have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Stroudsburg Borough Manager no later than November 15 of each year. The Chief shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
6. 
Application. Volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification to their Chief. The Chief shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and forward it to the Stroudsburg Borough Manager. Applications shall not be accepted by the Borough of Stroudsburg after April 1 of each year.
7. 
Municipal Review. The Stroudsburg Borough Manager shall review the applications for credit under the Volunteer Service Credit Program and shall cross reference them with the notarized eligibility list. The Stroudsburg Borough Council shall approve all applicants who are on the notarized eligibility list. All applicants approved by the Stroudsburg Borough Council shall be issued a tax credit certificate by the Stroudsburg Borough Manager.
8. 
Official Tax Credit Register. The Borough of Stroudsburg shall keep an official Tax Credit Register of all active volunteers who were issued tax credit certificates. The Stroudsburg Borough Manager shall issue updates, as needed, of the official Tax Credit Register to the following:
A. 
Stroudsburg Borough Council.
B. 
Chief of the volunteer fire company(ies).
C. 
Tax officer for the Borough's Tax Collection District.
9. 
Injured Volunteers.
A. 
An emergency responder who is unable to serve as an active volunteer due to an injury sustained while responding to, participating in, or returning from an emergency response call with one of the entities listed under § 24-602, Subsection 3, of this Part may be eligible for tax credits for up to a maximum of five years after the injury occurred.
B. 
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 24-602 stating that his or her injury prevents him or her 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.
C. 
An injured emergency responder shall annually submit the application required under § 2, along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her 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.
10. 
Eligibility. A volunteer's eligibility to receive a tax credit under this Part shall be determined on an annual basis. Eligibility in a prior year does not, by itself, make the volunteer eligible in a subsequent year. Each year the volunteer must comply with the minimum criteria of the Volunteer Service Credit Program in order to be eligible for any tax credit associated with service in that year. Eligibility for tax credits shall begin with service in the calendar year 2023. Notwithstanding the foregoing, no eligibility for tax credits shall exist until the Stroudsburg Borough Council has adopted a resolution establishing the minimum criteria of the Volunteer Service Credit Program.
[Ord. No. 1152, 9/5/2023]
1. 
Tax Credit. Each active volunteer who has been certified under the Borough's Volunteer Service Credit Program shall be eligible to receive a tax credit of up to $250 of the earned income tax levied by the Borough under the Local Tax Enabling Act. 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 tax liability.
2. 
Claim. An active volunteer with a tax credit certificate may file a claim for the tax credit as to the volunteer's local earned income tax liability when filing a final return for the preceding calendar year with the tax officer for the Monroe County Tax Collection District.
3. 
Rejection of Tax Credit Claim.
A. 
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 Borough Secretary.
B. 
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 § 24-605.
C. 
Taxpayers shall have 30 days to appeal the decision of the tax officer.
[Ord. No. 1152, 9/5/2023]
1. 
Tax Credit. Each active volunteer who has been certified under the Borough's Volunteer Service Credit Program shall be eligible to receive a real property tax credit of $250 of the volunteer's Borough real estate 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.
2. 
Claim.
A. 
An active volunteer with a tax credit certificate may file a claim for the 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 of Stroudsburg. An active volunteer shall file the following with the Borough Manager:
(1) 
A true and correct receipt from the municipal real estate tax collector of the paid municipal real property taxes for the tax year which the claim is being filed;
(2) 
The tax credit certificate;
(3) 
Photo identification; and
(4) 
Documentation that the tax paid was for qualified real property as defined in this Part.
B. 
If the active volunteer provides all documents required under this subsection, the Borough of Stroudsburg shall issue the tax refund to the active volunteer.
3. 
Rejection of the Tax Credit Claim.
A. 
The Stroudsburg Borough Manager shall reject the claim for a municipal real property tax credit if the taxpayer fails to provide the documents required under Subsection 2A.
B. 
If the Stroudsburg 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 § 24-605.
C. 
Taxpayers shall have 30 days to appeal the decision of the Stroudsburg Borough Manager.
[Ord. No. 1152, 9/5/2023]
1. 
Earned Income Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-603 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
All appeals of decisions under § 24-603 shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the Local Taxpayers Bill of Rights found at 53 Pa. C.S.A. § 8421 et seq., and those procedures established by the Borough of Stroudsburg thereunder, or the regulations of the tax officer of the Monroe County Tax Collection District, as applicable.
2. 
Real Property Tax Credit Appeals.
A. 
Any taxpayer aggrieved by a decision under § 24-604 shall have a right to appeal said decision.
B. 
A taxpayer shall have 30 days to appeal a decision or rejection of claim.
C. 
All appeals under § 24-604 shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B, found at 2 Pa.C.S.A. § 551 et seq. (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B, found at 2 Pa.C.S.A. § 751 et seq. (relating to judicial review of local agency action), also known as the "Local Agency Law."
[Ord. No. 1152, 9/5/2023]
If any sentence, clause, section, or part of this Part is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality, or invalidity shall not affect or impair any remaining provisions, sentences, clauses, sections, or parts of this Part. It is hereby declared as the intent of the Board of Supervisors that such remainder shall be and shall remain in full force and effect.
[Ord. No. 1152, 9/5/2023]
All ordinances or parts of ordinances inconsistent with this Part are hereby repealed insofar, but only insofar, as the same are inconsistent herewith.
[Ord. No. 1152, 9/5/2023]
This Part shall take effect five days after the date of its enactment.