[Adopted 11-16-2020 by Ord. No. 746]
The following words and phrases, when used in this chapter,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise:
An active volunteer for Dobler Hose and Ladder Company or its nonprofit emergency medical service listed under § 377-47C who has complied with, and is certified under, the Volunteer Service Credit Program.
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]
The timeframe when active volunteers may earn credit under
the Volunteer Service Credit Program.
An active volunteer who responds to an emergency call with one of the entities listed under § 377-47C.
Any emergency call to which an active 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.
A residential real property owned and occupied as the domicile
of an active volunteer.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Establishment. Girard Borough hereby establishes a Volunteer Service
Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire company and its
nonprofit emergency medical service.
B.
Program criteria. The 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 an active volunteer
responds.
(2)
The level of training and participation in formal training and drills
for an active volunteer.
(4)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of the volunteer
fire company or its nonprofit emergency medical service.
(5)
The total number of years the volunteer has served.
C.
Eligible entities. The Volunteer Service Credit Program is available
to residents of the Borough who are active volunteers of the Dobler
Hose and Ladder Company and its nonprofit emergency medical service
that provides service to Girard Borough.
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 established under § 377-48.
E.
Recordkeeping. The chief of the volunteer fire company or the supervisor of its nonprofit emergency medical service listed under § 377-47C shall keep specific records of each active volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to review by the Borough Council, the State Fire Commissioner and the State Auditor General. The chief, or supervisor, shall annually transmit to the Borough a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program. The notarized eligibility list shall be transmitted to the Borough no later than December 1 of each year. The chief or supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities. [Note: Act 172[1] states the eligibility list must be transmitted to the
Borough no later than 45 days before the tax notice is sent. Tax notices
could be sent as early as January 15.]
[1]
Editor's Note: See 35 Pa.C.S.A. § 79A01 et
seq.
F.
Application. Volunteers that have met the minimum criteria of the
Volunteer Service Credit Program shall sign and submit an application
for certification 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 forward it to the Borough
Secretary. Applications shall not be accepted by the Borough after
April 1 of each year.
G.
Municipal review. The Borough Secretary 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
approve all applicants that are on the notarized eligibility list.
All applicants approved by the shall be issued a tax credit certificate
by the Borough Secretary.
H.
Official tax credit register. The Borough shall keep an official
tax credit register of all active volunteers that were issued tax
credit certificates. The Borough Secretary shall issue updates, as
needed, of the official tax credit register to the following:
I.
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 § 377-47C.
(2)
An injured emergency responder shall provide documentation from a licensed physician with the application required under § 377-47 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 § 377-47, 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
Girard Borough Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $200 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 tax liability.
B.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on their Borough earned income tax liability.
When filing a final return for the preceding calendar year with the
tax officer for the Girard Tax Collection District.
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 Borough Secretary.
(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 § 377-50.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax officer.
A.
Tax credit. Each active volunteer who has been certified under the
Girard Borough Volunteer Service Credit Program shall be eligible
to receive a real property tax credit of 20% [Note: Act 172 limits
the percentage to 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. 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. An active volunteer shall
file the following with the tax collector. [Note: This may include
the Borough's general fund millage and special tax levies.]:
C.
Rejection of the tax credit claim.
(1)
The tax collector shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under Subsection B.
(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 § 377-50.
(3)
Taxpayers shall have 30 days to appeal the decision of the tax collector.
A.
