(A) The city shall adopt a policy for reimbursement of costs for the use of personal vehicles for public business. The formula for reimbursement is $.25 per mile for the first 1,500 miles driven and $.11 per mile for each additional mile driven on public business while using a personally owned vehicle.
(B) As this amount represents the maximum amount an individual is allowed to receive from his or her employer for automobile reimbursement, without declaring any portion of that reimbursement as income and without requiring the employer to withhold tax as a result of the reimbursement, that in the event the maximum amount allowable under Internal Revenue Service regulations increases or decreases, that increase or decrease should, after approval by the Board of Public Works and Safety and adoption through resolution by the Common Council, become a part of this section.
(C) The Board of Public Works and Safety shall be directed to establish a policy which assures the proper payment of mileage reimbursement and complies with the requirements of the State Board of Accounts in this regard. This policy must include the following provisions:
(1) Prior approval of personal vehicle use for city business by the Board of Public Works, Utility Board, Department Supervisor or other authorized personnel.
(2) Establishment of a procedure for emergency auto use approval.
(3) A method for verification of mileage driven by the employee.
(4) Use of the appropriate forms and procedures as required by the state.
(5) Reimbursement to employees on a biweekly basis.
(D) Increases in the employee mileage reimbursement reflected in the Internal Revenue Service regulations are as follows:
(1) The employee shall be reimbursed in the amount of $.40 for each mile the employee uses a personal vehicle for business use.
(2) There is no restriction on the number of miles per year that the employee may claim for this reimbursement.
(Ord. 2619, passed 4-7-86; Am. Ord. 2737, passed 12-27-88; Am. Res. passed - -93; Am. Res. 12192016-1, passed 12-19-16)