A. Definitions.
A "control employee" is an elected official and all department heads, appointed by the mayor, responsible for city government functions.
"City employee" means a full-time employee of the city, responsible for city government functions.
“Marked qualified non-personal use law enforcement vehicles” are:
a. Owned by the City of Columbus;
b. Readily apparent that it is a police vehicle through an insignia or words on the exterior of the vehicle. However, a marking on a license plate is not sufficient;
c. Operated by a Public Safety Officer who is always on call, required to use the vehicle for commuting and who has arrest powers in the State of Indiana: and
d. Prohibited from persona! use outside the state of Indiana.
A "nonpersonal use vehicle" is any vehicle provided for use by an employee for the conducting of city business only, for which that personal use. including commuting, is prohibited, and which is kept on city premises.
“Public safety and special use vehicle” is any of the following:
a. Clearly marked police or lire vehicles of full-time police officers or firefighters who are on call at all limes which cannot be used for personal use. other than commuting, inside the officer's arrest or firefighter's response jurisdiction;
b. Unmarked law enforcement vehicles where the full-time law enforcement officer has the power of the arrest and regularly carries a firearm and the use is incidental to law enforcement functions as authorized herein;
c. Ambulances and hearses;
d. Bucket trucks, dump trucks, garbage trucks and flatbed trucks;
e. Utility repair trucks that the employees arc required to drive home in order to respond to an emergency involving any utility which is designed specifically for and used to carry heavy tools, testing equipment or parts to the extent that said truck could not be used for personal purposes other than de minimus use.
“Public Safety Officer” is an individual serving a public agency in an official capacity, with or without compensation, as a law enforcement officer, or a firefighter, chaplain, or member of a rescue squad or ambulance crew.
A “taxable vehicle” is a vehicle other than a public safety and special use vehicle or a nonpersonal use vehicle.
“Taxable fringe benefits” means that portion of an employee's or official's use of a city-owned vehicle that is for personal, nonbusiness purposes.
“Unmarked qualified non-personal use law enforcement vehicles” are:
a. Owned by the City of Columbus;
b. Authorized tor personal use by a Public Safety Officer, but such use must be incident to use for law-enforcement purposes. The greatest law-enforcement purpose is Public Safety Officers having a law enforcement vehicle available in order to immediately respond to emergency situations involving his or her job duties; and
c. Operated by a certified full-time Public Safety Officer who is responsible for prevention or investigation of crime, is authorized to carry firearms, execute warrants and make arrests, and is required to carry a firearm while operating the vehicle, except when it is not possible to do so because of the requirements of undercover work.
B. Prohibition on Personal Use. No employee or official of the city shall use any city-owned vehicle for any personal, nonbusiness purposes (other than de minimum use such as a stop for a meal between business functions), unless specifically authorized by the control employee he reports to and such use is incidental to his city government functions.
C. City employees permitted to take vehicles to their residence.
1. Employees who are not public safety officers. Control employees may specifically authorize or require an city employee to take a city-owned vehicle to his or her residence when the employee is not working if it is determined that the employee must have such vehicle available in order to immediately respond from his or her residence to emergency situations involving his or her job duties. 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 common council that any use of a city-owned vehicle authorized under this section shall be considered a bona fide business requirement of the city and, therefore, any value to the employee attributed to such use shall be excludable from the employee's income as a "working condition fringe benefit" under the provisions of Section 132 (d) of the Internal Revenue Code, as now or hereafter amended. Control employees are to file a statement with the clerk-treasurer by January 31 of each year setting forth which city-owned vehicle and employees will be permitted to take city-owned vehicles to their residence and the reasons and rational therefor.
2. Employees who are Public Safety Officers. The Chief of Police may specifically authorize or require a Public Safety Officer to take a marked qualified non-personal use law enforcement vehicle or an unmarked qualified non-personal use law enforcement vehicle to his or her residence when the employee is not working if it is determined that the employee must have such vehicle
available in order to immediately respond from his or her residence to emergency situations involving his or her job duties.
a. Public Safety Officers authorized or required to take a marked qualified non-personal use law enforcement vehicle or an unmarked qualified non-personal use law enforcement vehicle to his or her residence when the employee is not working may operate the vehicle for personal use incident to use for law-enforcement purposes, specifically for the law-enforcement purpose to provide a Public Safety Officer who is always on call to have a law enforcement vehicle available in order to immediately respond to emergency situations involving his or her job duties, in Bartholomew County, counties contiguous to Bartholomew County and other areas outside of these authorized areas as approved by the Chief of Police or Deputy Chief. The Chief of Police may restrict or suspend off-duty use as deemed necessary.
b. The Board of Public Works and Safety or the Chief of Police may add additional restrictions on a Public Safety Officer's authorized or required use of a marked qualified non-personal use law enforcement vehicle or an unmarked qualified non-personal use law enforcement vehicle.
c. It is the intent of the common council that any use of a marked qualified non-personal use law enforcement vehicle or an unmarked qualified non-personal use law enforcement vehicle authorized under this section shall be considered a bona fide business requirement of the city and. therefore, any value to the employee attributed to such use shall be excludable from the employee's income as a “working condition fringe benefit” under the provisions of Section 132(d) of the Internal Revenue Code, as now or hereafter amended.
D. Inclusion in Gross Income. The value of any taxable vehicle or any taxable fringe benefit as defined herein shall be included in the gross income of the city official or employee.
E. Computation of Taxes. Computation of taxes and withholding on the additional gross income hereunder shall be determined by the city clerk-treasurer based on the election of the employee operating the vehicle of either annual lease value method, the cents-per-mile method or the three dollars per day commuting rule. However, all control employees must use the annual lease value method or the cents-per-day method. The city clerk-treasurer shall adhere to the regulations promulgated by the department of treasury for computing the taxes and withholding hereunder. (Ord. 19-2018, 2018; Prior code § 21-4)