Ogden City recognizes that the performance of certain job responsibilities may be enhanced by or may require the use of a cellular (cell) phone or a smartphone. In order to comply with IRS rules regarding the taxable nature of cellphone usage by employees, as of July 1, 2013, Ogden City will issue a cellphone stipend for those employees who hold positions where the duties of that position require the use of a cellphone. The stipend paid to the employee is taxable. The benefits of such an approach include:
A. A call log is not required;
B. Monthly reporting is not required;
C. A single phone may be used for both personal and business purposes. (Eff. 7-1-2013)