159.05 CITY VEHICLES; LICENSE PLATES.

   (a)   All City vehicles either owned or leased by the City of Bedford Heights shall be registered to the City of Bedford Heights. In addition, all vehicles owned and/or leased by the City of Bedford Heights shall display license plates indicating that said vehicle is a “City” vehicle. In addition, all City vehicles assigned for individual use by any City employee, including the Mayor, Directors and all administrative personnel, shall be designated clearly as City of Bedford Heights property, by reason of the City emblem or decals, permanently located on both sides of said vehicles. It shall be the obligation of the Director of Public Service to arrange for the placement of City emblems or decals on all City vehicles within thirty days of the receipt of such vehicle or the inter-departmental transfer of such vehicle.

   (b)   The Mayor and Director of Finance shall require compliance with the Internal Revenue Service statutes, rules and regulations relative to vehicles provided by an employer to its employees as set forth in all Internal Revenue Service Publications, rules and regulations, including but not limited to Publication 917, and including but not limited to the requirement that personal use of the vehicles be reported and documented to the IRS as income for income tax purposes.

   (c)   Notwithstanding the provisions of subsection (a) and (b) herein; in instances in which the Police Department or Fire Department may require the use of an “undercover” car for investigatory purposes, the Police Chief and Fire Chief, in connection with the operation of each of their departments, may permit said undercover car(s) to display license plates known as “covert” license plates in compliance with the requirements of the Bureau of Motor Vehicles and the Internal Revenue Service.

(Ord. 2008-202. Passed 10-21-08.)