The following words and phrases used in the
tax resolutions/ordinances and in these rules and regulations have
the following meanings unless the context clearly indicates a different
meaning:
ACT
Act 511 Tax, the Local Tax Enabling Act.
ASSESSMENT
The determination by a local taxing authority of the amount
of underpayment by a taxpayer.
[Added 12-7-1998 by Res. No. 564]
ASSOCIATION
A partnership, limited partnership or any other unincorporated
group of two or more persons.
BUSINESS
An enterprise, activity, profession or any other undertaking
of an unincorporated nature conducted for profit or ordinarily conducted
for profit whether by a person, partnership, association or any other
entity.
CORPORATION
A corporation or joint-stock association organized under
the laws of the United States, the Commonwealth of Pennsylvania or
any other state, territory, foreign country or dependency.
DOMICILE
The place where one lives and has his permanent home and
to which he has the intention of returning whenever he is absent.
Actual residence is not necessarily a domicile, for domicile is the
fixed place of abode which, in the intention of the taxpayer, is permanent
rather than transitory. Domicile is the voluntary fixed place of habitation
of a person, not for a mere special or limited purpose, but with the
present intention of making a permanent home until some event occurs
to induce him to adopt some other permanent home. In the case of businesses
or associations, the domicile is that place considered as the center
of business affairs and the place where its functions are discharged.
EARNED INCOME
Compensation as determined under Section 303 of the Act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"
and regulations in 61 Pa. Code Pt. 1, Subpt. B, Art. V (relating to
personal income tax). Employee business expenses are allowable deductions
as determined under Article III of the Tax Reform Code of 1971. The
term shall not include offsets for business losses. The amount of
any housing allowance provided to a member of the clergy shall not
be taxable as earned income.
[Amended 12-1-2003 by Res. No. 686; 6-15-2009 by Res. No.
801]
EMPLOYEE
A natural person employed by an employer on a salary, wage,
commission or other compensation basis.
EMPLOYER
A natural person, partnership, association, corporation,
governmental body/bodies or unit or agency or any other entity employing
one or more persons on a salary, wage, commission or other compensation
basis.
INCOME TAX OFFICER(S)
A person, public employee or private agency designated by
the governing body to collect and administer the tax on earned income
and net profits. For purposes of these regulations, said person will
be referred to as the "tax officer(s)" or "officer(s)."
LIMITED LIABILITY COMPANY
An association that is a limited liability company organized
and existing under Act 106 of 1994, known as the "Limited Liability
Company Act," or the laws of another state.
[Added 4-17-1995 by Res. No. 489]
LIMITED LIABILITY PARTNERSHIP
A general or limited partnership which has elected limited
liability partnership status under Act 106 of 1994, known as the "Limited
Liability Company Act" or the laws of another state.
[Added 4-17-1995 by Res. No. 489]
LOCAL TAXING AUTHORITY
A political subdivision levying an eligible tax. The term
shall include any officer, agent, agency, Clerk, income tax officer,
collector, employee or other person to whom the governing body has
assigned responsibility for the audit, assessment, determination or
administration of an eligible tax. The term shall not include a tax
collector or collection agency who has no authority to audit a taxpayer
to determine the amount of an eligible tax or whose only responsibility
is to collect an eligible tax on behalf of the governing body.
[Added 12-7-1998 by Res. No. 564]
NET PROFITS
The net income from the operation of a business, profession,
or other activity, except corporations, determined under Section 303
of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform
Code of 1971," and regulations in 61 Pa. Code Pt. I, Subpt. B, Art. V
(relating to personal income tax). The term does not include income
which is not paid for services provided and which is in the nature
of earnings from an investment. For taxpayers engaged in the business,
profession or activity of farming, the term shall not include:
[Amended 4-17-1995 by Res. No. 489; 12-1-2003 by Res. No.
686]
A.
Any interest earnings generated from any monetary
accounts or investment instruments of the farming business;
B.
Any gain on the sale of farm machinery;
C.
Any gain on the sale of livestock held 12 months
or more for draft, breeding or dairy purposes;
D.
Any gain on the sale of other capital assets
of the farm.
NONRESIDENT
A person, partnership, association or other entity domiciled outside the taxing district. A nonresident subject to the tax under §
A145-2D hereof is hereinafter referred to as an "applicable nonresident."
OVERPAYMENT
Any payment of tax which is determined in the manner provided
by law not to be legally due.
[Added 12-7-1998 by Res. No. 564]
REGULATIONS
The Township of Pine and Pine Richland School District Rules
and Regulations for Tax on Earned Income and Net Profits, as may be
amended from time to time, promulgated pursuant to the ordinance and
resolution.
RESIDENT
A person, partnership, association or other entity domiciled
in the taxing district.
RESOLUTION
The official School Board or municipal governing body's action,
by resolution or ordinance, levying the earned income and net profits
tax and adopting applicable tax regulations.
TAX
The Township of Pine and Pine Richland School District earned
income and net profits tax.
TAXING DISTRICT or DISTRICT
The Township of Pine and Pine Richland School District, levying
the earned income and net profits tax and requiring resident employers
to withhold the tax.
TAXPAYER
A person, partnership, association or any other entity, required
hereunder to file a return of earned income or net profits or to pay
a tax thereon.
UNDERPAYMENT
The amount or portion of any tax determined to be legally
due in the manner provided by law for which payment or remittance
has not been made.
[Added 12-7-1998 by Res. No. 564]
[Added 12-7-1998 by Res. No. 564]
The Township of Pine and the Pine Richland School
District shall prepare, utilize and distribute a tax disclosure statement
in the form set forth in Attachment 1, the provisions of which are hereby incorporated herein
by reference, to these rules and regulations which shall, in simple
and nontechnical terms, set forth: the rights of taxpayers and obligations
of the local taxing authority during an audit or administrative review;
the administrative and judicial procedures by which a taxpayer may
appeal or seek judicial review of any adverse decision of the local
taxing authority; the procedure for filing and processing refund claims
and taxpayer complaints; and enforcement procedures. The local taxing
authority shall notify (with such notification to be in the form provided
by Act 50 of 1998) any taxpayer contacted regarding the assessment, audit,
determination, review or collection of an eligible tax of the availability
of such tax disclosure statement and shall make copies available to
taxpayers upon request at no charge to the taxpayer, including mailing
costs.
[Added 11-6-2017 by Ord.
No. 381]
A. Definitions. The following words and phrases, when used in this section,
shall have the meanings given to them in this subsection unless the
context clearly indicates otherwise.
ACTIVE VOLUNTEER
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
(1)
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection B;
(2)
Receives certification as an active volunteer by the Chief or
his/her designee of a volunteer fire company; and
(3)
Receives approval as an active volunteer by the Board of Supervisors
of the Township of Pine.
APPLICATION
A form provided by the Township of Pine to a volunteer applying
for certification under the Volunteer Service Credit Program.
COMMISSIONER
The State Fire Commissioner of the Commonwealth.
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 timeframe 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 entities listed under Subsection
B(3).
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 member (including a business member) of a volunteer fire
company.
B. Program established; criteria; general provisions.
(1) Establishment. The Township of Pine hereby establishes a volunteer
service credit program. The goal of the program is to encourage membership
and service in volunteer fire companies providing invaluable services
to the Township of Pine and its residents.
(2) Program criteria. The Board of Supervisors of the Township of Pine
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:
[2]
Providing facility or equipment maintenance.
(d)
The involvement in other events or projects that aid the financial
viability, emergency response, or operational readiness of a volunteer
fire company.
(e)
The total number of years the volunteer has served.
(3) Eligible entities. The Volunteer Service Credit Program is available
to residents of the municipality who are volunteers of the following
volunteer fire companies:
(a)
Wexford volunteer fire company.
(4) Eligibility period. A volunteer must meet the minimum criteria, set by separate resolution authorized under this section, during the eligibility period to qualify for the local earned income tax credits authorized under Subsection
C.
(a)
For Tax Year 2017, the eligibility period under the Volunteer
Service Credit Program shall run from January 20, 2017, until October
31, 2017.
(b)
For Tax Year 2018, and each subsequent tax year thereafter,
the eligibility period shall run from the prior November 1 until October
31 of the year for which the tax credit will apply.
(5) Recordkeeping. The Chief (or his/her designee) of each volunteer fire company listed under Subsection
B(3) shall keep specific records of each volunteer's activities in a service log to establish necessary credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
(a)
The Township Manager of the Township of Pine or his/her designee;
(b)
The State Fire Commissioner; and
(c)
The State Auditor General.
(6) Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification (as provided by the Township of Pine) to their Chief or his/her designee. The Chief or his/her designee shall sign the application, if the volunteer has met the minimum criteria of the Volunteer Service Credit Program, and shall forward said application to the Township Manager of the Township of Pine, together with the notarized list required by Subsection
B(7), within the timeframe specified herein.
(7) Notarized list. On or before November 15 of each year, the Chief, or his/her designee, shall deliver to the Township Manager of the Township of Pine a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and have applied for certification pursuant to Subsection
B(6). The Chief, or his/her designee, shall also post a copy of the notarized eligibility list in an accessible area of the volunteer fire company's facilities.
(8) Municipal review. The Township Manager of the Township of Pine shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Board of Supervisors of the Township of Pine shall approve or disapprove the volunteers that appear on the notarized list submitted pursuant to Subsection
B(6). All applicants approved by the Board of Supervisors of the Township of Pine shall then be issued an earned income tax credit certificate by the Township Manager of the Township of Pine by no later than December 15 of each year.
(9) Appeal of denial of certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before the Board of Supervisors of the Township of Pine within 30 days of the denial pursuant to 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."
(10)
Official tax credit register. The Township of Pine shall keep
an official tax credit register of all active volunteers that were
issued earned income tax credit certificates. No later than December
31 of each year, the Township Manager of the Township of Pine shall
issue updates, as needed, of the official tax credit register to the
following:
(a)
The Board of Supervisors of the Township of Pine;
(b)
Chief of the Wexford Volunteer Fire Company; and
(c)
Authorized earned income tax collector.
(11)
Injured volunteers.
(a)
An emergency responder that is injured during an emergency response call may be eligible for future earned income 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 Subsection
B(3).
(b)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection
B(6) 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.
(c)
An injured emergency responder with a continuing qualifying injury shall annually submit the application required under Subsection
B(6), 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. Such an injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
C. Earned income tax credit.
(1) Tax credit. Each active volunteer who has been certified under the
Township of Pine's Volunteer Service Credit Program shall be eligible
to receive a local earned income tax credit of up to $300 of the earned
income tax levied by the Township of Pine. 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.
(2) Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his (or her) Township of Pine earned income tax liability
when filing a final return for the preceding calendar year with the
authorized earned income tax collector.
(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
Township Manager of the Township of Pine.
(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 Subsection
D.
(c)
Taxpayers shall have 30 days to appeal the decision of the tax officer pursuant to Subsection
D.
D. Earned income tax credit appeals.
(1) Any taxpayer aggrieved by a decision under Subsection
C shall have a right to appeal said decision.
(2) A taxpayer shall have 30 days to appeal a decision or rejection of
claim.
(3) All appeals of decisions under Subsection
C shall follow the provisions of the Act of May 5, 1998, P.L. 301, No. 50, known as the "Local Taxpayers Bill of Rights," and Chapter
A145 (Attachment 1) of the Code of the Township of Pine.
E. Penalties for false reporting.
(1) Any individual who knowingly makes or conspires to make a false report
in an application for certification under this section commits a misdemeanor
of the first degree punishable by a fine of $2,500.
(2) Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this section
commits a misdemeanor of the first degree punishable by a fine of
$2,500.