(a) General Information.
(1) Travel by air, rail, bus or other common carrier shall be at the lowest available rate.
(2) Officials and employees shall present tax exemption certificates when purchasing tickets so that Federal taxes will not be assessed.
(3) Officials and employees shall be personally responsible for any charges assessed when cancellations are not made within the time limits specified, except in an emergency or in other extenuating circumstances approved by the Mayor.
(b) Employees and officials required to use their own vehicles on official City business shall be reimbursed at the per-mile rate allowed for the current tax year by the Internal Revenue Service for employee business expenses as approved by the appropriate authority as directed by Section 135.02.
(c) When two or more employees or officials travel on the same trip, and in the same vehicle, mileage is paid to only one person. The names of all persons traveling together in the same vehicle shall be listed on the Purchase Order.
(d) The mileage rate provided, as prescribed by the Internal Revenue Service for business expenses, shall constitute full compensation of expenses incurred in the use of privately owned vehicles when traveling on official City business, including insurance.
(e) Other transportation expenses:
(1) Reimbursement for parking charges, ferry fares, taxi fares and bridge, highway and tunnel tolls may be claimed.
(2) Any expenses directly chargeable to the operation of the vehicle, such as road service and towing charges, not to exceed fifty dollars ($50.00), may be reimbursed subject to approval as directed by Section 135.02.
(3) All items reimbursed under this subsection shall be listed separately and individually on the Purchase Order.
(Ord. 1988-52. Passed 2-21-89.)