§ 35.17 CITY VEHICLES/EMPLOYEE USE.
   (A)   Applicability. It is the policy of the city to provide vehicles for employee use and to reimburse employees for approved use of employee-owned vehicles on city business, in accordance with the guidelines in subsection (B) below.
   (B)   General provisions.  
      (1)   City vehicles will be permanently assigned to those departments which have demonstrated a continuing need for them. An additional vehicle is maintained in a motor pool for use by individual employees, as needed.
      (2)   Employees who need transportation in the course of their normal work may be assigned a city vehicle for their use. All other employees needing transportation for city business may use automobiles assigned to their department or those drawn from the motor pool. When no city vehicles are available, employees may use their own car for city purposes, but only with the prior approval of the Mayor and/or Service/Safety Director.
      (3)   Employees who drive a vehicle on city business must possess a valid driver's license and are responsible for making sure the vehicle meets any city or legal standards and drivability. Employees are also responsible for any fines or parking violations incurred as a result of driving.
      (4)   Employees are not permitted, under any circumstances, to operate a city vehicle, or a personal vehicle for city business, when any physical or mental impairment causes the employee to be unable to drive safely. This prohibition includes, but is not limited to, circumstances in which the employee is temporarily unable to operate a vehicle safely or legally because of illness, medication, or intoxication.
      (5)   Employees who use their personal car for approved business purposes will receive a mileage allowance at the rate set by the Internal Revenue Service. This allowance is to compensate for the cost of gasoline, oil, depreciation, and insurance. In addition, employees driving on city business may claim reimbursement for parking fees and tolls actually incurred and employees driving city vehicles may claim reimbursement for gasoline and other expenses directly incurred for business purposes. Claims for mileage allowance and reimbursement must be approved by the Mayor and/or Service/Safety Director and submitted to the City Auditor for payment.
      (6)   Employees must report any accident involving a city vehicle or a personal vehicle used on city business to their supervisor regardless of the extent of damage or lack of injuries. Such reports must be made as soon as possible but no later than 48 hours after the accident. Employees are expected to cooperate fully with the authorities in the event of an accident. However, employees should make no voluntary statement other than in reply to questions of investigating officers.
      (7)   Employer provided vehicles for personal use:
         (a)   Due to their 24 hour a day on call status, certain department heads and the Mayor must have a city vehicle at all times including commuting purposes.
         (b)   Internal Revenue service rules and regulations state that employer provided vehicles are taxable to the employee. Exceptions are for clearly marked police and fire vehicles, unmarked law enforcement vehicles, marked pickup trucks with mechanical equipment.
         (c)   Department heads that do not meet the exceptions in subsection (B)(7)(b) above will be charged $3.00 per day for commuting purposes. This commuting charge will be subject to social security taxes and at the employees discretion, federal and state taxes will be deducted.
(Ord. 61-98, passed 10-26-98)