(A) The annual budget process will determine the uniform policy of the city.
(B) All employees who are authorized to wear uniforms provided by the city will wear the uniforms during all working hours. Uniforms provided by the city will be worn only to and from work, while at work and unless there is an applicable exclusion, will be considered taxable benefits and credited with additional income for the amount of the uniform expenses for tax purposes for each pay period.
(C) If the city provides “everyday apparel” in lieu of uniforms, e.g., blue jeans, civilian clothing for sworn police personnel and the like, the actual allowance or cost of apparel will be considered taxable benefits and credited with additional income for the amount of the apparel expenses for tax purposes for each pay period.
(D) The value of clothing provided by an employer to an employee must be included as taxable income of the employee unless there is an applicable income exclusion. Possible income exclusions could apply when the employer provides clothing:
(1) De minimis benefit, which is a benefit so small that accounting for it would be unreasonable or administratively impracticable considering its value and frequency pursuant to 26 U.S.C. § 132(a)(4);
(2) Clothing not suitable for general wear; and
(3) Police officers and firefighters that are required to wear uniforms and other clearly marked clothing while on duty will not wear those uniforms or other marked clothing while off duty. Any police officer or firefighter wearing the above-mentioned clothing while off duty will be subject to disciplinary action.
(E) Anyone obtaining personal protective equipment (PPE) through the city is required to wear the PPE whenever necessitated by work duties or conditions. PPE will not be considered taxable benefits.