(A) City-owned vehicles.
(1) Except for a city employee's use of qualified non-personal use vehicle, all employees of the city shall not use or permit the use of a city-owned vehicle for any purpose other than official city business or de minimis personal use. For purposes of this section, a QUALIFIED NON-PERSONAL USE VEHICLE, as defined by the Internal Revenue Code, shall include any clearly marked police and fire vehicle, unmarked vehicles used by law enforcement officers who are authorized to carry a firearm, execute search warrants and make arrests, ambulance, and any vehicles designed to carry cargo with a loaded gross vehicle weight of over 14,000 pounds.
(2) The following employees are provided a city-owned vehicle who are required to commute and use the vehicle for official city business purposes only:
(a) Fire Chief;
(b) Assistant Fire Chief;
(c) Chief of Police;
(d) Assistant Chief of Police;
(e) Street Superintendent;
(f) Waste Water Utility Superintendent;
(g) Water Utility Superintendent; and
(h) Parks Superintendent; and
(i) Mayor.
(3) For city employees (other than police and fire) provided a city-owned vehicle, personal use (other than commuting and de minimis personal use) of city-owned vehicles is prohibited.
(4) Other than commuting, personal use by police and fire employees provided a city-owned vehicle is prohibited outside the jurisdiction of the police and fire department, which jurisdiction is White County, Indiana.
(5) 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 city employee commuting to/from work in a city-owned vehicle.
(6) Passengers shall not be permitted in city-owned vehicles used by any employee during commuting, or when not on official city business.
(B) Uniforms.
(1) Personal use of city-owned uniforms for other than official city related business and while commuting to and from work is prohibited.
(2) The Mayor and/or department heads may require specific clothing or equipment as a condition of employment.
(3) If any required clothing or equipment is adaptable to general usage as ordinary clothing and equipment, then such city-provided clothing or equipment is considered a taxable benefit to the employee and are subject to all employment taxes.
(4) Work clothing provided by the city is not taxable to the employee if the employee must wear the clothing as a condition of employment and the clothes are not suitable for everyday wear. Such clothing includes work clothes for fire fighters, health care workers, and law enforcement officers.
(5) Clothing allowances are a taxable fringe benefit and are subject to all employment taxes, except for that portion of any such clothing allowance used for purchase of police or fire fighter uniforms.
(C) Tools, supplies, cell phones and all other equipment.
(1) City employees’ personal use of city-owned tools, supplies, cell phones, and all other equipment or property is prohibited. However, personal use by city employees of city-owned exercise equipment on city property during non-work hours is permitted as such use of such equipment is considered a health benefit to the employee and thus an indirect benefit to the city.
(2) Use of city-owned facilities (such as offices, garages, grounds, and the like) during non-work hours by city employees is prohibited.
(3) To ensure compliance with the Internal Revenue Code and this section, the City-Treasurer shall establish and the Mayor and city department heads shall implement and monitor internal controls, including requiring acknowledgments signed by all employees confirming their knowledge and compliance with the requirements of this section as a condition of their employment.
(D) Cell phones. City employees may use cell phones provided to or paid for by the city for incidental de minimis personal use, so long as such personal use does not in any way interfere with or compromise the duties of the employee for the city, nor violate any federal, state, or city laws, rules, ordinances, or policies. Further, any personal use shall not result in an increase in the cost to the city to its cell phone service provider, and, in such event the employee shall be responsible for payment of any additional cost incurred as a result of any personal use.
(Ord. 2007-02, passed 2-20-07; Am. Ord. 2008-7, passed 4-7-08; Am. Ord. 2010-04, passed 3-1-10)