(A) The Board of Commissioners may specifically authorize and require an employee to take a county-owned vehicle to his or her residence when the employee is not working if it is determined that the employee must have the vehicle available in order to immediately respond from his or her residence to emergency situations involving his or her job duties.
(B) In such cases, once the vehicle is taken to the employee’s residence, the employee may not use the vehicle for personal purposes. It is the intent of the Board of Commissioners that any use of a county-owned vehicle authorized under this section shall be considered a bona fide business requirement of the county and, therefore, any value to the employee attributable to the use shall be excludable from the employee’s income as a “working condition fringe benefit” under the provisions of § 132(d) of the Internal Revenue Code, as now or hereafter amended.
(Prior Code, § 2-498) (Res. 1992-03, passed 4-13-1992)