(a) Assigned City Vehicles. City Vehicles to be used other than during normal business hours and apart from normal duty headquarters are hereby assigned to individuals filling or holding the following positions:
(1) City Manager
(2) Public Works Director
(3) Fire Chief
(4) Police Chief/Police Officers
(5) Recreation Director
These positions are subject to twenty four (24) hour call out for emergency situations, either natural or man-made.
(b) Personal Use of City Vehicle. Other employees may utilize a take-home vehicle under the following circumstances, when specifically authorized by their Department Head: imminent snowfall, flooding, and/or a requirement to respond to emergency situations on a first response basis.
Employees are not permitted to use city vehicles for personal use unless approved by the City Manager. Employees who are approved for personal use or to take a vehicle home must supply the City with their home address or location where the vehicle is being kept.
(c) IRS Regulations and Personal Use. Personal use of an assigned vehicle is considered added income. Therefore, the employee is subject to Internal Revenue Service laws and regulations. (Passed 10-19-04)