(A) The Policy set forth in division (C) below entitled Policy on Valuation of Use of County Vehicles is hereby adopted.
(B) The Quorum Court has found and determined that the adoption of the Policy provided hereby is immediately necessary in order to bring the county into compliance with federal law and the rules and regulations of the Internal Revenue Service, and thereby to protect and preserve the public health, safety and welfare.
(C) (1) No person shall use a county owned vehicle for personal purposes, other than commuting, except for de minimus use, as defined in the rules and regulations promulgated by the Internal Revenue Service.
(2) Pursuant to the rules and regulations of the Internal Revenue Service, employees who are required to use a county owned vehicle to commute to and from work will be subject to the $3 A Day Rule, whereby $3 per work day is added to the employee’s gross income for W-2 purposes. Employees covered by this Rule are required to report to the County Clerk, not later than January 15 of each year, the number of days upon which they used a county owned vehicle for commuting to and from work during the preceding year.
(3) Elected officials, or other control employee, as defined by the rules and regulations promulgated by the Internal Revenue Service, who use a county owned vehicle to commute to and from work will be subject to the Annual Lease Value Rule, whereby an amount equal to the annual lease value of the vehicle reduced by the cost of business is added to the official’s gross income. Officials who are covered by this Rule must maintain adequate records or sufficient evidence, as defined under the rules and regulations promulgated by the Internal Revenue Service, to substantiate the business use of the vehicle, and must present the records to the County Clerk not later than January 15 of the year following that for which the records are kept.
(4) If the employee or official drives an exempted vehicle to commute to and from work, no addition to gross income is required. The following are exempted vehicles under the rules and regulations promulgated by the Internal Revenue Service:
(a) Clearly marked police and fire vehicles;
(b) Ambulances used as the same or hearses used as the same;
(c) Any vehicle designed to carry cargo with a loaded gross vehicle weight over 14,000 pounds;
(d) Bucket trucks (cherry pickers);
(e) Cement mixers;
(f) Combines;
(g) Cranes and derricks;
(h) Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat;
(i) Dump trucks (including garbage trucks);
(j) Flatbed trucks;
(k) Forklifts;
(l) Passenger buses used as the same with a capacity of at least 20 passengers;
(m) Qualified moving vans;
(n) Qualified specialized utility repair trucks;
(o) Refrigerated trucks;
(p) School buses;
(q) Tractors and other special purpose farm vehicles;
(r) Unmarked vehicles used by law enforcement if the use is officially recognized; and
(s) Any other vehicles as the Commissioner of the Internal Revenue Service may designate.
(D) Where necessary to interpret or implement the Policy, the rules and regulations promulgated by the Internal Revenue Service shall apply.
(Ord. 96.17, passed 11-12-1996)