(A) In accordance with rules and regulations of the Internal Revenue Service, the city adopts the Commuting Valuation Rule for purposes of determining the value of a vehicle provided to a city employee which is used by the employee to commute to and from work by valuing each one-way commute at $1.50.
(B) The city employee shall use the city owned vehicle for no personal use other than commuting or de minimus personal use of the city owned vehicle.
(C) A city employee's use of a qualified nonpersonal use vehicle qualifies as a working condition fringe and is not taxable. The city excludes the value of that use from employee income. A qualified nonpersonal use vehicle is any vehicle the employee is not likely to use more than minimally for personal purposes because of its design. Qualified nonpersonal use vehicles include:
(1) Clearly marked police, fire, and public safety officer vehicles. The employee must be on-call, required to commute in the vehicle, and be prohibited from personal travel outside the jurisdiction.
(2) Unmarked vehicles used by law enforcement officers. The officer must be authorized to carry a firearm, execute search warrants and make arrests.
(3) Qualified specialized utility repair truck.
(4) An ambulance or hearse used for its specific purpose.
(5) Any vehicle designed to carry cargo with a loaded gross vehicle weight over 14,000 pounds.
(6) Delivery trucks with seating for the driver only, or for the driver plus a folding jump seat.
(7) A passenger bus with a capacity of at least 20 passengers, used for its specific purpose.
(8) School buses.
(9) Tractors and other special purpose farm vehicles.
(D) If a city employee has a take home vehicle and if the vehicle fails to qualify as a qualified nonpersonal use vehicle as defined above, the City Clerk-Treasurer shall make proper report of this non-cash taxable fringe benefit.
(Ord. 2020-4A, passed 3-12-20)