(A) The Internal Revenue Code (IRC) requires the taxable value for the use of town provided vehicles be reported as additional compensation to employees. The town and employee must timely report personal use as a wage. Such reports are processed by the Clerk-Treasurer.
(B) The following employees provided a town-owned vehicle who are required to commute and use the vehicle for official town business purposes only:
(1) Town Marshal.
(2) Municipal Superintendent.
(C) For town employees provided a town-owned vehicle, other than those provided a qualified non-personal use vehicle, personal use (other than commuting and de minimis personal use) of town-owned vehicles is prohibited.
(D) Other than commuting, personal use of a clearly marked police town-owned qualified non-personal use vehicle is prohibited outside the jurisdiction of White County, Indiana.
(E) Except for qualified non-personal use vehicles, $1.50 per one-way commute (home-to-work or work-to-home) shall be includable in the gross income of any town employee commuting to/from work in a town-owned vehicle.
(Ord. 2022-13, passed 12-21-2022)