The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
dearly indicates otherwise.
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical service agency listed under §
188-38C who has complied with, and is certified under, the Volunteer Service Credit Program.
BOROUGH
Dallastown Borough, York County, 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 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 nonpaid member of a volunteer fire company or a nonprofit
emergency medical service agency.
In the event any person qualifies for both the earned income
tax credit and the real estate tax credit, said person shall only
be entitled to receive a combined total tax credit up to $500.
In the event that any provision, section, sentence, clause,
or part of this article is held to be invalid, such invalidity shall
not affect or impair any remaining provision, section, sentence, clause
or part of the article, it being the intent of the Dallastown Borough
Council that such remainder shall be and shall remain in full force
and effect and for this purpose the provisions of this article are
hereby declared to be severable.
This article shall be effective commencing with the 2024 tax
year and all municipal real estate and earned income taxes due and
owing in that tax year.