(A) The Internal Revenue Code (IRC) requires the taxable value for the use of employer provided vehicles and city issued cell phones be reported as additional compensation to employees. The employer and employee must timely report personal use as a wage. Such reports are processed by the Clerk-Treasurer’s office. Public safety vehicles are considered non-personal use vehicles. Public safety employees are required to use the vehicle for commuting and personal use is incidental to use for law-enforcement purposes.
(B) Personal use of city vehicles, other than commuting, for travel outside of Decatur County is prohibited (e.g., vacation use).
(Ord. 2018-16, passed 1-7-19)