(A) This section pertains to all county-owned vehicles that are taken home and to establish which are considered a taxable fringe benefit and which are qualified non-personal use vehicles.
(B) Qualified non-personal vehicles are not considered a taxable fringe benefit and are those vehicles for which employees are required to go home and are on an "on-call" status and must respond to an emergency from home.
(C) Other than police vehicles, such county vehicles on an "on-call" status are not to be used for personal purposes.
(D) All other county employees who are authorized a vehicle to take home shall have the same included in their income as a non-cash fringe benefit in the amount of $750 based on the commuting value rule.
(E) All employees subject to the commuting value rule will keep daily records of the use of such assigned vehicle to include:
(1) Date;
(2) Beginning and ending mileage;
(3) Destination;
(4) Business purpose; and
(5) Personal use mileage.
(F) Records of use will be maintained by each department or office for two years.
(G) Vehicles of elected officials, if taken home, will be treated as a non-cash fringe benefit and such benefit will be treated either under the auto lease rule or the cents-per-mile rule, whichever is the lesser.
(H) The automobile lease rule will be based on:
(1) The fair market value of the vehicle;
(2) Annual lease value (based on a four-year lease term); and
(3) 5.5 cents per mile if fuel is provided.
(I) As to the cents-per-mile rule, such non-cash fringe benefit shall be determined at 44.5 cents per mile only if:
(1) The regular business use must be 50% of the total annual mileage;
(2) The fair market value is less than threshold; and
(3) The vehicle is driven at least 10,000 miles per year.
(Res. 2007-05, passed 5-15-07)