Any person being an officer or employee of the Village, or an independent contractor with the Village who shall use and operate an automobile owned or controlled by said person in the conduct of Village business and who shall have been authorized to so use and operate said automobile by the President and Board of Trustees or by the Village Manager or his authorized representatives, shall be entitled to reimbursement for the cost of the use and operation of said automobile at the rate allowed from time to time hereafter by the Internal Revenue Service of the United States to self-employed individuals or employees as the standard deductible mileage rate for automobiles used for business purposes.
The Village Comptroller shall prepare or cause to be prepared such forms to be filed by the person entitled to reimbursement as shall be necessary to substantiate said reimbursement. (Ord. 1171, 4-19-82)