(A) The annual budget process shall determine the uniform policy of the city.
(B) All employees who are authorized to wear uniforms provided by the city shall wear the uniforms during all working hours. Uniforms provided by the city shall be worn only to and from work, and while at work and, unless there is an applicable exclusion, shall 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, etc.), the actual allowance or cost of apparel shall 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. Two 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 IRS code section 132(a)(4).
(2) Clothing not suitable for general wear.
(E) Anyone obtaining personal protective equipment (PPE) through the city is required to wear the PPE whenever necessitated by work duties or conditions. PPE shall not be considered taxable benefits.
(F) Police officers should also review the information in the Police Department Policies and Procedures.
(Ord. 5-11-2023-A, passed 6-8-2023)