Ordinance 1586, ACT 47 Recovery Plan Amendment and 3-Year Exit Plan

ORDINANCE 1586

AN ORDINANCE OF THE BOROUGH OF GREENVILLE, MERCER COUNTY, PENNSYLVANIA ADOPTING THE RECOVERY PLAN AMENDMENT AND 3 – YEAR EXIT PLAN FOR THE BOROUGH OF GREENVILLE AS PREPARED BY THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT AND THE COMMONWEALTH OF PENNSYLVANIA’S DULY APPOINTED COORDINATOR, MARY JANE KUFFNER HIRT, PH.D., SAID REVISED PLAN AS AUTHORIZED BY THE FINANCIALLY DISTRESSED MUNICIPALITIES ACT, ACT 47 OF 1987 & ACT 199 OF 2014 , AND TO DO ALL THINGS AND TO TAKE ALL NECESSARY ACTION IN CONNECTION THEREWITH.

             WHEREAS, upon Petition duly filed with the COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT (hereinafter “Department”) pursuant to the Financially Distressed

Municipalities Act, Act 47 of 1987 (hereinafter “Act”), the Borough of Greenville on

May 8, 2002, was declared a financially distressed municipality; and

             WHEREAS, Act 47 of 1987, the Financially Distressed Municipality Act, provided that a Plan Coordinator be appointed for distressed municipalities and that a Recovery Plan be prepared by the Coordinator; and

             WHEREAS, Resource Development and Management, Inc. was appointed as the Plan Coordinator (hereinafter “Coordinator”); and

             WHEREAS, the Coordinator prepared in accordance with Act 47 the Recovery Plan, and on December 27, 2002, submitted same to the Borough of Greenville for its adoption; and

             WHEREAS, the Borough of Greenville adopted the Act 47 Recovery Plan on January 9, 2003; and

             WHEREAS, on August 1, 2006, Mary Jane Kuffner Hirt, Ph.D., was appointed as the new ACT 47 Plan Coordinator (hereinafter “New Coordinator”); and

            WHEREAS, the Coordinator and the Department have requested revisions to the December 27, 2002 Plan; and

            WHEREAS, the New Coordinator and the Borough made revisions to the plan and the Borough of Greenville adopted the “Revised Recovery Plan” on September 18, 2008; and

            WHEREAS, the New Coordinator and the Borough made amendments to the plan and the Borough of Greenville adopted the “Recover Plan Amendment” on June 14, 2011; and

           WHEREAS, the New Coordinator and the Borough made amendments to the plan and the Borough of Greenville adopted the “Recovery Plan Amendment” on September 28, 2011; and

          WHEREAS, the New Coordinator and the Borough made amendments to the plan and the Borough of Greenville adopted the “Recovery Plan Amendment” on November 26, 2013; and

          WHEREAS, the New Coordinator and the Borough made amendments to the plan and the Borough of Greenville adopted the “Recovery Plan Amendment” on April 14, 2015; and

         WHEREAS, the New Coordinator and the Borough made amendments to the plan and the Borough of Greenville adopted the “Recovery Plan Amendments” on January 9, 2017; and

           WHEREAS, the Borough of Greenville has determined that it is in its best interest to adopt Recovery Plan Amendments Parts 1-5 and the 3 - Year Exit Plan dated January 16, 2019 at this time.

             NOW THEREFORE, BE IT ORDAINED AND ENACTED BY THE BOROUGH OF GREENVILLE, COUNTY OF MERCER, AND IT IS HEREBY ORDAINED AND ENACTED BY AUTHORITY OF THE SAME AS FOLLOWS:

             SECTION 1.               The Council of the Borough of Greenville hereby adopts and approves the implementation of the Recovery Plan Amendments  and 3 – Year Exit Plan of the Borough of Greenville as prepared and submitted by the New Coordinator, including subsequent amendments thereto, if any, pursuant to Section 245 of Act 47 of 1987 & Section 256 of Act 199 of 2014, as amended. Attached as Appendix A.

            SECTION 2.               The Borough Manager and Borough Solicitor are hereby authorized to prepare for adoption any necessary related ordinances or resolutions and revisions to ordinances or resolutions to implement the Revised Municipal Recovery Plan & 3- Year Exit Plan.

             SECTION 3.               In the event that any provision, section, sentence, clause or part of this Ordinance shall be held invalid, such invalidity shall not affect or impair any remaining provision, section, sentence, clause or part of this Ordinance, and the remaining shall remain in full force and effect.

             SECTION 4.               All Ordinances or parts of Ordinances not in accord with this Ordinance are hereby repealed insofar as they conflict hereby.

             ENACTED AND ORDAINED this 8th day of April 2019.

 Attest:                                                             

 ___________________________                  ______________________________

Jasson W. Urey, Borough Manager             Paul R. Hamill, President of Council

                                                                

                                                                                 Examined and approved by me this

                                                                                 8th day of April 2019.

 

                                                                                 ______________________________

                                                                                Evan Hereford, Mayor

 



PARKING BAN

 

                                                      ********PRESS RELEASE*********                                                       FROM THE OFFICE OF THE MAYOR

PARKING BAN

            Due to the anticipated snow storm and snow fall, I am issuing a proclamation of a parking ban.  This will enable local law enforcement to clear all roads and streets of motor vehicles and trailers.  This will allow the street department to clear the roads and streets of snow as to enable safe passage of traffic within the Borough for both motor vehicles and pedestrians.

 This proclamation shall be in effect from Saturday January 19, 2019 at 7:00 am, until Tuesday January 22, 2019 at 7:00 am.  All motor vehicles and trailers must be removed from the streets and roads during these hours and no vehicle of any kind, other than emergency vehicles, shall stand or park for any reason on any street or road in the Borough during the times and dates specified above. Motor vehicles and trailers not removed from the streets and roads between the above stated dates and times may be towed.

Mayor, Evan Hereford

January 17, 2019

 

 

Notice of Filing - 3-Year Exit Plan

NOTICE OF FILING – 3-YEAR EXIT PLAN

BOROUGH OF GREENVILLE MERCER COUNTY PA

A Recovery Plan Amendment/Exit Plan has been filed with the municipal secretary of the Borough of Greenville, Mercer County, PA in accordance with Act 199 of 2014, the Municipalities Financial Recovery Act – Omnibus Amendments.  The borough after making significant and sufficient progress to date should exit financial distress within the 3-year period covered by the exit plan. The Recovery Plan Amendment/Exit Plan is on file at the Borough of Greenville municipal office, 125 Main Street, Greenville, PA  16125.

Written public comments should be submitted by 4:30 pm, Thursday, January 31, 2019 and  directed to: 

Act 47 Coordinator

c/o Borough Manager

Borough of Greenville

125 Main Street

Greenville PA 16125

 Currently, two provisions, Section 255.1(1) and Section 255.1(4) under Section 255.1 Termination of Status have not been met:

             (1)  Operational deficits of the municipality have been eliminated and the financial condition of the municipality, as evidenced by audited financial statements prepared in accordance with generally accepted accounting principles and projections of future revenues and expenditures, demonstrates a reasonable probability of future balanced budgets absent participation in this act; and

             (4)  The reasonably projected revenues of the municipality are sufficient to fund ongoing necessary expenditures, including pension and debt obligations and the continuation or negotiation of collective bargaining agreements and the provision of municipal services.  Projections of revenues shall include any anticipated tax or fee increases to fund ongoing expenditures for the first five years after termination of distressed status.

 Subsections 255.1(1) and Subsection 255.1(4) are addressed in the exit plan and include, but are not limited to actions related to home rule, the West Salem Township police service contract, a fire service charge, workforce limitations, capital improvements funding and an economic development assessment. The remaining subsections of Section 255.1, Subsection 255.1(2) regarding municipal debt has been satisfied and Subsection 255.1(3) regarding claims and judgments was not relevant to the Borough of Greenville’s original designation of distress. 

 Public comments regarding the Recovery Plan Amendment/Exit Plan will be received on Wednesday, February 6, 2019 at 6:30 pm in Council Chambers, 125 Main Street, Greenville PA  15125.

                                                                                 Mary Jane Kuffner Hirt

                                                                                  Act 47 Coordinator                                                                     

Ordinance 1585, Earned Income Tax 

ORDINANCE 1585 AN ORDINANCE OF THE BOROUGH OF GREENVILLE, MERCER COUNTY, PENNSYLVANIA, IMPOSING A TAX ON EARNED INCOME AND NET PROFITS RECEIVED OR EARNED BY RESIDENTS OF THE BOROUGH OF GREENVILLE AND BY NON-RESIDENTS FOR WORK DONE OR SERVICES PERFORMED IN THE BOROUGH OF GREENVILLE; IMPOSING THE RATES OF TAXATION; REQUIRING DECLARATIONS, RETURNS, COLLECTIONS AT SOURCE AND PAYMENT OF THE TAX; ASSESSING INTEREST AND PENALTIES FOR LATE PAYMENT; AND PRESCRIBING PENALTIES FOR VIOLATION.

BE IT ENACTED AND ORDAINED by the Council of the Borough of Greenville, Mercer County, Pennsylvania, it is hereby enacted and ordained by the authority of the same as follows:

SECTION 1. Incorporation of Statute Provisions of Section 6913 of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 PS §901-24 (1982) as amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania, are incorporated herein by reference thereto; except to the extent that options are provided; in §6913, this Ordinance designates the option selected, and except as wherein hereinafter specifically provided otherwise.

SECTION 2. Incorporation of Court Order The provisions of the Court of Common Pleas of Mercer County, Pennsylvania, entered December 5, 2008 is incorporated herein by reference thereto authorizing the Borough of Greenville to levy an assessment, the rate of taxation on wages, salaries, commissions and other earned income in excess of the limit allowable by 53 PS §6908.

SECTION 3. Imposition of Tax

1. A tax for the general revenue purposes of 1.00% is hereby imposed on:

a. Salaries, wages, commissions and other compensation earned or paid on or after January 1, 2019 and until this Ordinance is repealed expressly or by implication, on or after January 1 of any year, by residents of the Borough of Greenville; and

b. On the net profits earned on or after January 1, 2019 or until this Ordinance is repealed expressly or by implication, on or after January 1 of any year, of businesses, professions or other activities conducted by such residents.

2. Imposition of Tax on Non-residents. Tax for the general purposes of 1.00% is hereby imposed on:

a. Salaries, wages, commissions and other compensation earned or paid on or after January 1, 2019 and until this Ordinance is repealed expressly or by implication, on or after January 1 of any year, by non-residents of the Borough of Greenville for work done or services performed or rendered in the Borough of Greenville; and

b. On net profits earned on or after January 1, 2019 or on or after January 1 of any year, of businesses, professions or other activities conducted in the Borough of Greenville by non-residents.

3. The tax levied under §§1(a) and 2(a) of this section shall relate to and be imposed upon salaries, wages, commissions and other compensation paid by an employer or on his behalf to any person who is employed by or render services to him. The tax levied under §§1(b) and 2(b) of this section shall relate to and be imposed upon the net profits of any business, profession or enterprise carried on by any person as owner or proprietor, either individually or association with some other person or persons.

SECTION 4. Payment of Tax and Returns Every person whose salaries, wages, commissions and all other compensation earned or paid, and net profits earned from businesses, professions or other activities are subject to the tax imposed by this part, shall on or before April 15th of the succeeding year, make and file with the income tax officer, on a form prescribed or approved by that officer, a final return showing his or her name and address, name and place of his or her business or employment and employer, the aggregate amount of his or her salaries, wages, commissions and other compensation earned or paid or net profits earned from any businesses, professions or other activities conducted during the preceding year, the amount of tax due thereon, the amount of like tax paid thereon to any other political subdivision of the Commonwealth or elsewhere, the amount of tax thereon that has been withheld at source by employer, and the balance due; together with such other pertinent information as may be required. Further, at the time of filing such a final return, such person shall pay to the income tax officer, the tax or balance of tax due; and provided further, that every taxpayer who discontinues business prior to December 31st of the current year shall, within thirty (30) days after the discontinuance of business, file his final return as above required and pay the tax due.

SECTION 5. Collection at Source

1. Every employer having an office, factory, workshop, branch, warehouse, or other place of business within the Borough of Greenville who employs one or more persons for a salary, wage, commission or other compensation shall register with the officer, deduct the tax imposed by this Ordinance on the earned income of his employee or employees and shall make and file on or before April 30 of the current year, July 31 of the current year, October 31 of the current year and January 31 of the succeeding year, file a return and pay to the officer the amount of taxes deducted during the preceding three months periods ending March 31, June 30, September 30, and December 31 of the current year, respectively. In addition thereto, every employer shall also file final returns to the officer and the amount of taxes deducted all as provided in Section 6913, IV of the Local Tax Enabling Act.

2. The return, unless otherwise agreed upon between the officer and the employer, shall show the name and social security number of each employee, the earned income of each employee during the preceding three month period, the tax deducted, the political subdivision imposing the tax upon the employee, the total earned income of all such employees during such preceding three month period, and the total tax deducted and paid with the return. Any employer, who for two of the preceding four quarterly periods has failed to pay over the proper amount of tax to the Borough, may be required by the officer to file his return and pay the tax monthly. In such cases, payments of tax shall be made to the officer on or before the last day of the month succeeding the month for which the tax was withheld.

3. On or before February 28 of the succeeding year, every employer shall file with the officer:

a. An annual return showing the total amount of earned income paid, the total amount of tax deducted, and the total amount of tax paid to the officer for the period beginning January 1 of the current year, and ending December 31 of the current year;

b. A return withholding statement for each employee employed during all or any part of the period beginning January 1 of the current year, and ending December 31 of the current year, setting forth the employee’s name, address and social security number, the amount of earned income paid to the employee during said period, the amount of tax deducted, the political subdivisions imposing the tax upon the employee and the amount of tax paid to the officer. Every employer shall furnish two copies of the individual return to the employee for whom it is filed.

SECTION 6. Income Tax Officer/Administration Council shall by resolution designate a person, public employee or private agency to collect and administer the tax on earned income and net profits. The income tax officer shall collect and receive all such taxes, shall furnish a receipt for their payment, and shall keep a record showing the amount received by the income tax officer from such taxpayer and the date of each receipt. The income tax officer shall furnish a bond as required by the Local Tax Enabling Act and shall have such other duties and powers as are now provided or as may hereinafter be provided by the Local Tax Enabling Act.

SECTION 7. Interest and Penalties for Late Payment If for any reason the tax is not paid when due, interest at the rate of six percent (6%) per annum on the amount of said tax, and an additional penalty of one-half of one percent of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of such tax, the person liable therefore shall, in addition, be liable for the costs of collection and the interest and penalties herein imposed.

SECTION 8. Penalties for Violations

1. Any person who fails, neglects or refuses to make or file a return as required by this Ordinance, any employer who fails, neglects or refuses to register or to pay the tax deducted from his employees, or fails, neglects or refuses to deduct or withhold the tax from his employees, any person who refuses to permit the officer or any agent designated by him to examine him, his books, records and papers and any person who knowingly makes any incomplete, false or fraudulent return, or attempts to do anything whatsoever to avoid the full disclosure of the amount of his salaries, wages, commissions, or other compensation earned or paid or net profits in order to avoid the payment of the whole or any part of the tax imposed by this Ordinance, shall, upon conviction, therefore before any District Justice, or Court of competent jurisdiction, be sentenced to pay a fine of not more than $500.00 for each offense, and costs, and in default of payment, to be imprisoned for a period not to exceed thirty (30) days. Except as otherwise provided by the Local Tax Enabling Act, every employer who willfully and negligently fails or omits to make the deductions required by this Section shall be, in addition to the fines and penalties prescribed herein, be liable for the payment of the taxes which he was required to hold to the extent that those taxes have not been recovered from the employee. The failure or omission of the employer to make the deductions required by this Section shall not relieve the employee from the payment of the tax or from complying with the requirement of this Ordinance relating to the filing of returns.

2. The failure of any person to receive or procure the necessary form required for making or filing the returns as required by this Ordinance shall not excuse him from making and filing a return.

3. Any person who divulges any information which is otherwise confidential under the provisions of this Ordinance or the Local Tax Enabling Act, shall, upon conviction thereof, before any District Justice or court of competent jurisdiction, be sentenced to pay a fine of not more than $100.00 for each offense, and costs, and in default of payment, to be imprisoned for a period not exceeding thirty (30) days.

4. The penalties imposed under this section shall be in addition to any other penalty imposed by any other section of this Ordinance.

SECTION 9. Repealed All Ordinances or parts of Ordinances, which are inconsistent herewith, are hereby repealed.

SECTION 10. Severability If any sentence, clause, section or part of this Ordinance is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this Ordinance. It is hereby declared as the intent of the Borough of Greenville that this Ordinance would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof had not been included herein.

SECTION 11. Effective Date This Ordinance shall be effective immediately upon passage and, until such time as it is expressly or impliedly repealed, shall continue on a calendar year basis, thereafter, without annual reenactment. The effective date of this Ordinance, however, shall in no way effect the obligations set forth herein, particularly, that the 1.00% taxation for Borough residents and the 1.00% taxation for non-residents shall be imposed upon and effective as of January 1, 2019.

ENACTED AND ORDAINED this 26 th day of November, 2018.

Ordinance 1584, Indebtedness Tax

ORDINANCE 1584 AN ORDINANCE OF THE BOROUGH OF GREENVILLE, MERCER COUNTY, PENNSYLVANIA, ESTABLISHING A TAX RATE FOR INDEBTEDNESS FOR THE FISCAL YEAR 2019.

BE IT ENACTED AND ORDAINED by the Council of the Borough of Greenville and it is hereby enacted and ordained by the authority of the same as follows:

ARTICLE ONE: There shall be an annual tax levied on real estate property within the Borough of Greenville, for the purpose of paying interest and principal on any indebtedness incurred pursuant to Act of July 12, 1972 (P.L. 781 No. 165) known as Local Government Unit Debt Act or any prior or subsequent act governing the incurrence of indebtedness by the Borough.

ARTICLE TWO: This tax shall be levied on the dollar on the valuation assessed for the Borough purposes as now is or may be provided by law.

ARTICLE THREE: The rate of tax for the year 2019 shall be eight. five eight (8.58) mills.

ARTICLE FOUR: This ordinance shall become effective upon passage.

ENACTED AND ORDAINED this 26 th day of November, 2018.

Ordinance 1583, Special Purpose Fire Tax

ORDINANCE 1583

AN ORDINANCE OF THE BOROUGH OF GREENVILLE, MERCER COUNTY, PENNSYLVANIA, ESTABLISHING A TAX RATE FOR FIRE PROTECTION SERVICES FOR THE FISCAL YEAR 2019.

BE IT ENACTED AND ORDAINED by the Council of the Borough of Greenville and it is hereby enacted and ordained by the authority of the same as follows:

ARTICLE ONE: There shall be an annual tax levied on real estate property located within the Borough of Greenville for the purpose of funding fire protection services pursuant to Section 1302 of the Pennsylvania Borough Code, 53 P.S. § 46302, which permits the Borough to levy up to three (3) mills for the funding of fire protection services within the Borough.

ARTICLE TWO: This tax shall be levied on the dollar on the real estate valuation assessed by the Mercer County Assessor for Borough purposes as now is or may be provided by law.

ARTICLE THREE: The rate of tax for the year 2019 shall be three (3) mills.

ARTICLE FOUR: This Ordinance shall become effective upon passage, with the tax levied herein taking effect on January 1, 2019.

ENACTED AND ORDAINED this 26th day of November, 2018.

Ordinance 1582, General Purpose Tax

ORDINANCE 1582

AN ORDINANCE OF THE BOROUGH OF GREENVILLE, MERCER COUNTY, PENNSYLVANIA, ESTABLISHING A TAX RATE FOR GENERAL PURPOSES FOR THE FISCAL YEAR 2019.

BE IT ENACTED AND ORDAINED by the Council of the Borough of Greenville, and it is hereby enacted and ordained by the authority of the same as follows;

ARTICLE ONE: There shall be a tax levied on all property and occupations within the Borough of Greenville subject to taxation for General Borough purposes for the fiscal year 2019.

ARTICLE TWO: This tax shall be levied on each dollar of county assessed value for Borough general revenue purposes.

ARTICLE THREE: The rate of tax for the year 2019 shall be the sum of twenty four and one half (24.5) mills on each dollar of county assessed value for Borough general revenue purposes.

ARTICLE FOUR: This ordinance shall become effective upon passage.

ENACTED AND ORDAINED this 26th day of November, 2018.

ACT 199 FINANCIAL CONDITION REPORT

ACT 199 FINANCIAL CONDITION REPORT

Report in accordance with
Municipalities Financial Recovery Act – Omnibus Amendments Section 255 of Act 199 of 2014. Prepared by
Mary Jane Kuffner Hirt, Act 47 Coordinator. Submitted on
Wednesday, September 19, 2018. Public written comments must be submitted by 4:30 pm - Wednesday, October 3, 2018. Mailed to
Dr. Hirt (c/o Jasson Urey
125 Main Street, Greenville, PA 16125)